Penalties under Punjab VAT Act 2005

1 comments Monday, May 16, 2011
Chapter X of Punjab VAT Act 2005 deals with offences and penalties. Here below the penalty provisions under PVAT Act have been provided.

Penalty for failure to register: Section 52 of the Act provides for penalty for a dealer who is required to get registered under Punjab VAT Act but he fails to make an application for registration as required u/s 21(2) of the Act (I.e within 30 days from the date he becomes liable to pay tax).

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