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PUNJAB VAT ACT, 2005
PUNJAB VALUE ADDED TAX ACT, 2005
CHAPTER: I
PRELIMINARY
SECTION 1
:
Short title and commencement
SECTION 2
:
Definitions
SECTION 3
:
Commissioners and other officers
SECTION 4
:
Constitution of Tribunal
SECTION 5
:
Procedure of the tribunal
CHAPTER: II
INCIDENCE AND LEVY OF TAX
SECTION 6
:
Incidence of tax
SECTION 7
:
Liability of person registered under the Central Sales Tax Act, 1956
SECTION 8
:
Rate of Value Added Tax
SECTION 9
:
Rate of Turnover Tax
SECTION 10
:
Rounding off of tax
SECTION 11
:
Bar against collection of tax when not payable
SECTION 12
:
Liability of registered person
SECTION 13
:
Input tax credit
SECTION 14
:
Input tax credit in respect of stock held on the appointed day
SECTION 15
:
Net tax payable by a taxable person
SECTION 16
:
Tax free goods
SECTION 17
:
Zero-rated sales
SECTION 18
:
Refund of tax to certain categories
CHAPTER: III
LEVY OF PURCHASE TAX
SECTION 19
:
Levy of purchase tax on certain goods
SECTION 20
:
Levy of tax on turnover of purchase of goods in certain circumstances
CHAPTER: IV
REGISTRATION
SECTION 21
:
Person liable to register
SECTION 22
:
Voluntary registration for VAT
SECTION 23
:
Amendment of registration
SECTION 24
:
Cancellation of registration
SECTION 25
:
Security from certain class of persons
CHAPTER: V
PROCEDURE AND ADMINISTRATION OF TAX
SECTION 26
:
Returns
SECTION 27
:
Tax deduction from the amount payable to works contractor
SECTION 28
:
Audit of returns
SECTION 29
:
Assessment of tax
SECTION 30
:
Provisional assessment
SECTION 31
:
Tax liability of a casual trader
SECTION 32
:
Interest for non-payment or delayed payment of tax
CHAPTER: VI
PAYMENT AND RECOVERY OF TAX
SECTION 33
:
Due date of payment
SECTION 34
:
Tax as a debt due to the state government
SECTION 35
:
Liability under this act to be the first charge
SECTION 36
:
Arrear recoverable as arrears of land revenue
SECTION 37
:
Adjustment of any payment
SECTION 38
:
Restrictions on transfer of property
CHAPTER: VII
REFUND
SECTION 39
:
Refund of tax
SECTION 40
:
Interest on delayed refund
SECTION 41
:
Power to withhold refund in certain cases
CHAPTER: VIII
LIABILITY TO PRODUCE ACCOUNTS
SECTION 42
:
Accounts
SECTION 43
:
Audit of accounts by Chartered Accountants
SECTION 44
:
Period of retention of accounts
SECTION 45
:
Taxable person and registered person to issue invoice
SECTION 46
:
Production and inspection of accounts, impounding of documents, search of premises seizure of goods
SECTION 47
:
Cross checking of transactions
SECTION 48
:
Survey
SECTION 49
:
Power to collect statistics
SECTION 50
:
Publication and disclosure of information in public interest
CHAPTER: IX
ESTABLISHMENT OF INFORMATION COLLECTION CENTRES
SECTION 51
:
Establishment of information collection centres or check posts and inspection of goods in transit
CHAPTER: X
OFFENCES AND PENALTIES
SECTION 52
:
Penalty for failure to register
SECTION 53
:
Penalty fir failure to pay tax when due
SECTION 54
:
Penalty for failure to file return or annual statement
SECTION 55
:
Penalty for unauthorised collection of tax
SECTION 56
:
Penalty for evasion of tax
SECTION 57
:
Penalty for failure to issue invoice and use of false invoice
SECTION 58
:
Penalty for misuse of registration number
SECTION 59
:
Penalty for non payment of assessed demand
SECTION 60
:
Penalty in cases not covered elsewhere
SECTION 61
:
Authority competent to impose penalty
CHAPTER: XI
APPEAL AND REVISION
SECTION 62
:
First appeal
SECTION 63
:
Appeal to the tribunal
SECTION 64
:
Condonation of delay
SECTION 65
:
Revision
SECTION 66
:
Rectification of mistakes
SECTION 67
:
Bar on appeal against certain orders
SECTION 68
:
Appeal or revision to high court
CHAPTER: XII
MISCELLANEOUS
SECTION 69
:
Returns to be confidential
SECTION 70
:
Power to make rules
SECTION 71
:
Court fees on memorandum of appeal and application for revision
SECTION 72
:
No time limit for completion of assessment or amended assessment in certain cases
SECTION 73
:
Assessee permitted to attend through authorized agent
SECTION 74
:
Power to call for information
SECTION 75
:
Delegation of powers
SECTION 76
:
Information to be furnished regarding change of business
SECTION 77
:
Transfer of business
SECTION 78
:
Liability to tax on stock in certain cases
SECTION 79
:
Liability of partners
SECTION 80
:
Liability to pay tax in case of death
SECTION 81
:
Certain agents liable to pay tax for sale on behalf of principal
SECTION 82
:
Amalgamation of companies
SECTION 83
:
Liability in case of company, firm or society in liquidation
SECTION 84
:
Provision in case of inter-State trade
SECTION 85
:
Determination of disputed questions
SECTION 86
:
Power to seek assistancefrom police officer or other officer
SECTION 87
:
Power to summon witness and production of records
SECTION 88
:
Bar on certain proceedings
SECTION 89
:
Indemnity
SECTION 90
:
Burden of proof
SECTION 91
:
Power to remove difficulties
CHAPTER: XIII
REPEAL AND SAVING
SECTION 92
:
Repeal and saving of Punjab Act 46 of 1948
SECTION 93
:
Transitional provisions
SECTION 94
:
Repeal of Punjab Ordinance 5 of 2005
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