Punjab Sales Tax on Services Act, 2012

Chapter-Xi

AGENTS, REPRESENTATIVES AND E-INTERMEDIARIES

From: 2023-11-01 - To: 0000-00-00 75. E-intermediaries to be appointed.- (1) Subject to such conditions, limitations and restrictions as the Authority may impose, the Authority may, by a notification in the official Gazette, appoint a person as e- intermediary to electronically file returns and other electronic documents under this Act and the rules on behalf of a registered person. (2) A registered person may authorize an e-intermediary to electronically file returns or any other documents on his behalf as specified in subsection (1). (3) The return or such other documents filed by an e-intermediary on behalf of a registered person shall be deemed to have been filed by that registered person. (4) Where this Act requires anything to be done by a registered person and if such thing is done by an e-intermediary authorized by the registered person under subsection (2), unless the contrary is proved, such thing shall be deemed to have been done with the knowledge and consent of the registered person so that in any proceedings under this Act, the registered person shall be liable as if the…