THE PUNJAB PASSENGERS AND GOODS TAXATION RULES, 1952

 

 

CHAPTER-I

PRELIMINARY

 

1.       SHORT TITLE

2.       DEFINITION

 

CHAPTER-II

REGISTRATION

 

 

3.       APPLICATION FOR REGISTRATION

4.       GRANT OF CERTIFICATE OF REGISTRATION

5.       AMENDMENT OF CANCELLATION OF CERTIFICATE OF REGISTRATION

 

 

CHAPTER-IV

TABLE OF FARES, FREIGHT AND TIMINGS-ISSUES OF TICKETS AND REFUNDS

 

 

6.       SUPPLY OF TABLE OF FARES AND FREIGHTS AND TABLE OF TIMINGS 28 OF ARRIVAL AND DEPARTURE.

7.       PASSENGER’S TICKETS

8.       GOODS RECEIPTS

8-A.   PLACE FOR TAX COLLECTION POINTS

9.       METHOD OF PAYMENT OF TAX

9.A.   STIPPLED OF STAMPS AND KEEPING OF ACCOUNTS

9.B.    PURCHASE OF STAMPS

10.     DEFACEMENT AND DESTRUCTION OF STAMPS

10.A  PAYMENT OF TAX DEDUCTED AT SOURCE BY COMPANY

11.     CALCULATION AND RECOVERY OF PENALTY UNDER SECTION

12.     PROCEDURE FOR THE REFUND OF THE VALUE OF UNUSED

13.     REFUND OF EXCESS TAX PAID

 

CHAPTER-IV

REGISTERS AND RETURNS

 

14.     REGISTER OF PASSENGER TICKETS AND GOODS RECEIPT

15.     INSPECTION NOTE BOOKS

16.     ACCOUNTS OF STAMPS

16-A. THE ACCOUNT OF STAMPS IN FORM P.T.T. 7

 

CHAPTER-V

PAYMENT OF TAX OTHERWISE THAN BY STAMPS

 

17.     PAYMENT OF TAX BY OWNER UNDER SUB-RULE (II) OF RULE 9 49

17.A. THE REGISTER IN FORM P.T.T. 8

18      EVERY RETURN FURNISHED UNDER RULE 17

19      ALL PAYMENTS SHALL BE MADE BY MEANS

20      CHALLAN SHALL BE FILLED UP IN QUADRUPLICATE.

 

CHAPTER-VI

ASSESSMENT

 

21.     ASSESSMENT

22.     NOTICE OF DEMAND

 

CHAPTER-VII

APPEAL AND REVISION

 

23.     AN APPEAL AGAINST AN ORDER PASSED

24 .    A MEMORANDUM OF APPEAL MAY BE PRESENTED

25.     THE MEMORANDUM OF APPEAL SHALL

26.     THE APPEAL MAY BE SUMMARILY

27.     IF THE APPELLATE AUTHORITY

28.     REVISION

29.     ASSESSMENT OF RE-ASSESSMENT OF TAX AND RECTIFICATION OF 53 CLERICAL OR ARITHMETICAL

30.     UNIFORM OR INSIGNIA UNDER SECTION 13(2)