THE PUNJAB PASSENGERS AND GOODS TAXATION ACT, 1952

INDEX

1 SHORT TITLE, EXTENT AND COMMENCEMENT

2 DEFINITIONS

3 LEVY OF TAX

3. A. LEVY OF ADDITIONAL TAX

4 METHOD OF COLLECTION OF TAX

5 METHOD OF LEVY

5-A SPECIAL PROVISIONS RELATING TO DEDUCTION OF 12 TAX AT SOURCE IN CERTAIN CASES

6 KEEPING OF ACCOUNTS AND SUBMISSION OF 13 RETURNS

7 TAXING AUTHORITIES

8 REGISTRATION OF OWNER

9 GRANT OF REGISTRATION CERTIFICATE

10 EXEMPTION

11 SUPPLY OF TIME-TABLES AND TABLE OF FARES AND 16 FREIGHTS

12 ARREARS OF TAX TO BE RECOVERED AS ARREARS OF 16 LAND REVENUE

13 POWERS OF ENTRY AND INSPECTION

13.A. IMPOUNDING OF LICENCE ETC.

13.AA. POWER TO DETAIN VEHICLES

13.AAA. POWER TO CALL FOR INFORMATION FROM 18 COMPANIES/FIRMS AND CALL CENTRE ETC.

14 PRODUCTION OF TICKETS

14. A. PENALTY

14. B. INTEREST ON DELAYED PAYMENT

15 APPEALS

16 REVISION

17 OMITTED

18 OMITTED

19 BAR OF PROCEEDINGS

20 EXCLUSION OF JURISDICTION OF CIVIL COURTS

21 REFUNDS

22 POWER TO MAKE RULES

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