Punjab Sales Tax on Services Act, 2012

Chapter-VIII

OFFENCES AND PENALTIES

From: 2023-11-01 - To: 0000-00-00 52. Recovery of tax not levied or short-levied.- (1) Where by reason of inadvertence, error, misconstruction or for any other reason, any tax or charge has not been levied or has been short levied, the person liable to pay such amount of the tax or charge shall be served with a notice, within 1[2]eight] years] of the relevant tax period 3[for periods before 1st of July 2022 and within five years from the end of the financial year in which the relevant tax period falls for tax periods after 1st July 2022,] requiring him to show cause for payment of the amount specified in the notice. (2) Where by reason of some collusion, abetment, deliberate attempt, mis-statement, fraud, forgery, false or fake documents: (a) any tax or charge has not been paid or is, short paid, the person liable to pay such tax shall be served with a notice within 2[eight] years of relevant tax period 3[for periods before 1st of July 2022 and within five years from the end of the financial year in which the relevant tax period falls for tax periods after 1st July 2022,], requiring him to show cause for non-payment of such tax; and (b) any amount of the tax is refunded which is not due, the person obtaining such refund shall be served with a notice within 4[five years from the end of the financial year in which the refund was received] to show cause for recovery of such refund. (3) The officer shall, after considering the objections of the person served with a notice under subsections (1) or (2) or if the objections are not received within the stipulated period, determine the amount of the tax or charge payable by him and such person shall pay the amount so determined. 5[(4) Any…