Punjab Sales Tax on Services Act, 2012

Chapter-X

RECOVERY OF ARREARS

From: 2023-11-01 - To: 0000-00-00 70. Recovery of arrears of tax.- (1) Subject to subsection (2), where any amount of the tax is due from any person, the officer of the Authority 1[appointed under section 39] may: (a) deduct the amount from any money owing to the person from whom such amount is recoverable and which may be at the disposal or in the control of such officer or any officer of the Authority; (b) require by a notice in writing any person who holds or may subsequently hold any money for or on account of the person from whom tax is recoverable to pay to such officer the amount specified in the notice; 2[(bb) require by a notice in writing payment of money owed to a taxpayer by any person on account of legally enforceable relations created between the taxpayer and the other person including but not limited to purchase contracts, contracts with credit or financial institutions or with banking companies 3[including running and demand finance], lease contracts, loan agreements, building loan contracts, life insurance contracts, employment or work contracts.] (c) require by a notice in writing any bank to attach that person’s bank accounts 4[and recover the amount payable or recover such amount without attachment]; (d) seal the person’s business premises till such time as the amount of the tax is paid or recovered in full; (e) attach and sell or sell without attachment any movable or immovable property of the person from whom the tax is due; and (f) recover such amount by attachment and sale of any movable or immovable property of the guarantor, person, company, bank or financial institution where a guarantor or any other person, company, bank or financial institution fails to make payment under such guarantee, bond or instrument 5[:] 6[(g) arrest or cause to arrest a defaulter and cause his detention in prison for a period not exceeding six months subject to the…