State Act
36
Section 36. Authority competent to impose penalty.
The Punjab Tax on Luxuries Act, 2009
Act no. 4 of 20092009RepealedPunjab (State Act)
This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before then.
36. The Commissioner or the assessing authority, as the case may be, shall be competent to impose penalty under this Act. However, no penalty shall be imposed, unless the affected proprietor is afforded an opportunity of being heard by way of serving a notice.