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Punjab Value Added Tax Act

Section / Rule Number Content


52 Penalty for failure to register
53 Penalty for failure to pay tax when due
54 Penalty for failure to file return or annual statement
55 Penalty for unauthorized collection of tax
56 Penalty for evasion of tax
57 Penalty for failure to issue invoice and use of false invoice
58 Penalty for misuse of registration number
59 Penalty for non-payment of assessed demand
60 Penalty in cases not covered elsewhere
61 Authority competent to impose penalty

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