Land Relief, drainage, and soils Punjab spans three physiographic regions, the smallest being the Siwalik Range in the northeast, where elevations reach about 3, feet metres. Farther south, the narrow, undulating foothill region is dissected by closely spaced seasonal torrents, locally known as chos, several of which terminate in the plain below without joining any stream. To the south and west of the foothills lies the broad flat tract, with low-lying floodplains separated by slightly elevated uplands. This region, with its fertile alluvial soils, slopes gently from an elevation of about feet metres in the northeast to about feet metres in the southwest.
Short title, extent and commencement. Provided that any person who earns wages on a casual basis and an agriculturist or a member of his family, who sells within the State of Punjab exclusively the agricultural produce, grown on any land inside the State of Punjab in which he has an interest, whether as owner, mortgagee, tenant or otherwise, shall not be deemed to be a person.
Appointment of Appellate Authority, Commissioner and other officers. Levy and charge of tax. Punjab state citizens shall, however, be exempted as per the Punjab state Tax Act, Provided that the Government may by notification, alter the rate of tax specified in the Schedule, add to or omit from or otherwise amend the Schedule and thereupon, the Schedule shall be deemed to have been amended accordingly: Provided further that subject to such conditions and restrictions as may be prescribed, an enrolled person shall not be required to make payment of tax in respect of the period, during which he is temporarily not engaged in any profession, trade or calling: Provided further that the Government may, by notification, exempt any person or class of persons from payment of tax subject to such conditions as may be notified from time to time.
The tax payable under this Act by any person earning a salary or wage, shall be deducted by his employer from the salary or wages payable to such person, before such salary or wages is paid to him, and such employer shall, irrespective of whether such deduction has been made or not, when the Punjab state or wage is paid to such person, be liable to pay tax on behalf of all such persons: Provided that where any person earning a salary or wage, who is covered by any entry of the Schedule is simultaneously engaged in employment of more than one employer, and such person furnishes to his employer or employers a declaration in the prescribed form to the effect that he has obtained a certificate of enrollment under sub-section 2 of section 6 and that he shall pay the tax himself, no deduction or payment of tax shall be made by the employer or employers under this section and such employer or employers, as the case may be, shall not be liable to pay the tax on behalf of such person.
Provided that the Government may exempt any person or class of persons from obtaining a certificate of registration under this Act: Provided further that an exemption from obtaining a certificate of registration shall not be an exemption from the payment of tax payable under this Act.
Provided that the assessment under this section can be made within a period of three years from the last date of filing of return or the actual date of filing of return, whichever is later.
Assessment of other persons. Consequences of failure to deduct or to pay tax. Recovery of tax, interest and penalty as arrears of land revenue. Provided that the Appellate Authority or the Tribunal, as the case may be, may, in the interest of justice, for the reasons to be recorded in writing, condone delay in cases where appeal is not filed within the stipulated period.
He may make such further enquiry as he deems fit before passing any such order. Provided that the Tribunal may admit an appeal preferred after the period of sixty days if it is satisfied that the assessee had sufficient cause for not filing the appeal within the stipulated time.
Rectification of mistakes and review of order. Provided that no order, adversely affecting an employer or a person, shall be passed under this section unless a reasonable opportunity of being heard has been given to such employer or person.
Provided further that no order as per clause i and ii above, shall be rectified or reviewed after expiry of a period of three years from the date on which it was passed. Production and inspection of accounts and documents and search of premises.
Provided that, the designated officer may seize and retain in his custody, for such period as he thinks fit, any books of account or other documents as mentioned above for a period upto sixty days without obtaining the approval of the Commissioner.
The receipt with respect to seizure of books of account, register s or documents s referred to in sub-section 2 shall be countersigned by the occupant or any person witnessing the search and seizure. Refund of excess payment. The designated officer shall refund to a person the amount of tax, penalty, interest or fee, if any, paid by such person in excess of the amount due from him under this Act.
The refund may be credited either electronically to any of the bank accounts of the applicant mentioned in his application for registration or enrolment and as specified in the application for refund, or at the option of the person entitled to such refund, by way of refund adjustment order to be adjusted against any liability on account of tax, penalty or interest likely to arise in future: Provided that the designated officer shall first apply such excess towards the recovery of any amount due from such person under this Act, and shall then refund the balance amount, if any.
Provided that no penalty under this section shall be imposed without affording a reasonable opportunity of being heard to the assesse. Power to enforce attendance. All authorities under this Act, shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil procedure, 5 ofwhile trying a suit, in respect of enforcing the attendance of, and examining, any person on oath or affirmation or for compelling the production of any document.
Power to make rules. Provided that the rules shall be made under this Act with retrospective effect only if the same are required to be made in public interest.
Power to remove difficulties. If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act, as may appear to be necessary for removing the difficulty: Provided that no such order shall be issued after three years from the date on which this Act comes into force.Punjab has the largest population of Sikhs in India and is the only state where Sikhs form a majority with approximately percent of the state population practicing Sikhism as of Hinduism is second most popular religion in state of Punjab with % following it.
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Punjab State Electricity Regulatory Commission (P.S.E. R.C) has been constituted by the Government of Punjab under section 17 of the Electricity Regulatory Commissions Act, vide its Notification dated to discharge the duties and perform the functions specified under Section 22 of the Act.
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