Punjab Sales Tax on Services Act, 2012

Chapter-VIII

OFFENCES AND PENALTIES

From: 2023-11-01 - To: 0000-00-00 59. Posting of an officer to business premises.- (1) Subject to such conditions and restrictions as it deems fit to impose, the Authority may post an officer to the premises of a registered person to monitor the provision 1[and receipt] of services by such registered person. (2) Notwithstanding anything contained in subsection (1), if a Commissioner, on the basis of material evidence, has reasonable cause to believe that a registered person is involved in evasion of the tax or tax fraud, he may, by recording the grounds in writing, post an officer of the Authority to the premises of…