Punjab Sales Tax on Services Act, 2012

Chapter-VIII

OFFENCES AND PENALTIES

From: 2023-11-01 - To: 0000-00-00 48. Offences and penalties.- (1) If a person commits any offence described in column 2 of the Table below shall, in addition to and not in derogation of any punishment to which he may be liable under any other law, be liable to the penalty mentioned against that offence in column 3. (2) The sections referred to in column 4 of the said Table shall be deemed to be meant for illustrative purposes only and the corresponding offence described in column 2 may fall and be prosecuted under other sections of this Act as well. TABLE S.No. Offences Penalties Section 1 2 3 4 1. Any person who is required to apply for registration under this Act fails to make an application for registration before providing any taxable services Such person shall be liable to pay a penalty of 1[fifty thousand] rupees or five per cent of the amount of the tax he would have been liable to pay had he been registered, whichever is higher. In the case of non- compliance of compulsory registration, the minimum penalty 2[for a company shall be one hundred thousand rupees and for a person, other than a company, shall be fifty thousand rupees]: If such person who is required to get himself registered under this Act, fails to get registered within ninety days of providing taxable services, he shall be further liable, upon conviction by a Special Judge, to imprisonment for a term which may extend to one year, or with fine which may extend to the amount of the tax he would have been liable to pay had he been registered, or with both. 3[25 and 27] 2. Where any person fails to furnish a return within the due date. Such person shall be liable to pay a penalty of 4[ten] thousand rupees provided 5[further] if a return is not filed within fifteen days of the due date, a penalty of 6[two hundred] rupees for each day of default shall be levied. 35 3. Where any person fails to deposit the amount of the tax due or any part thereof in the time or manner laid down under this Act or the rules. (a) Such person shall be liable to pay a penalty of ten thousand rupees or five per cent of the tax payable for that period, whichever is higher 7[:] 8[Provided that if the amount of tax or…