Punjab Sales Tax on Services Act, 2012

Chapter-IV

REGISTRATION

From: 2023-11-01 - To: 0000-00-00 27. Compulsory registration.- (1) If the 1[Commissioner] is satisfied that a person who is required to be registered and has not applied for registration, the 1[Commissioner] shall register the person and shall, not later than fifteen days before the day on which the registration takes effect, notify the person of the registration, the day on which it takes effect, and the registration number issued to the person. (2) No person shall be registered compulsorily without being given an advance notice and an opportunity of being heard in such manner as the 1[Commissioner] may specify. 2[(3) 3[The Commissioner may, by an order in writing], authorize any other officer to perform any of the functions under this section relating to compulsory registration of a person for any of the taxable services.]…