Amendment status not verified — confirm the current text below against the official source.
ty Kane as May be fixed by rules under this Act “tr of land ith he recoverable as an arrear of land revenue, '§ » sha it § f pe i the case of persons serving under the State Dedueti . overnment or in the employment of loca ie wae . ss cen ape (ax which avy such person in employment js vane qu hor shall be deducted at the source in the manner jadle : od with reference to his total gross income. rese ‘ P unt of the tax deducted in respect of -rso0s in the Oy overnment Treas by th ted into Go asury by the local e creat ct ned within fifteen days of such deduction, aut 4 it shall be liable to pay. interest on the eq! WwW 4 ote Ps deducted at 6 per cent per annum. ment of any local authority shall / 1) The assessing authority may require any Powel to comps : f his tot | : attendance for erson to file a return O is total gross income and to giving evidence or m to give evidence or produce documents _ for docu- Mttend before hi inthe manner prescribed for the purpose of determining such person's liability under this Act. (2) Such person shall be legally bound to attend and give evidence or to produce the document if in his posses- sion or power, as the case may be, at the place and time specified in the notice, and whoever is required to produce a document may either attend to produce it or cause it to be produced. 18-A. Any person liable to pay tax under this often Act who— WB dan! ; rn as required by sub- (a) fails to submit a retu r submits a false section (/) of section 8 0 return ; or (b) falls to appear and given evidence or to produce ddcuments either in person OF through his agent before the Assessing Authority ; or unts, registers (c) knowingly produces incorrect acco nishes !n- of documents, or knowingly fur correct information; be Ins : erted by Punjab Act No. XII of 1957, section 3. © Scanned with OKEN Scanner Income escaping 18-B. If in consequence of definite ; f » assessment — 372 PROFESSIONS, TRADES, CALLINGS [1956; Pb Act: - Ac AND EMPLOYMENTS TAXATION t Vit be assessed summarily to the maximum Tate ; specified in the Schedule annexed to this Act] of tax nfo which has come into his Possession, the assessin horit discovers that a person has escaped assessment Or y under-assessed for any financial year, the assesgj 8 author ty may, at any time Within three years of the en Power to recover *[8-C. Where any person fails to pay Within such Penalty bbe x time as may be fixed by rules under this Act an not paid within 4 . Ome. Y amount ue from him On account of the tax assessed on hi M under this Act, the assessing authority ay recover from such the tax so assessed : Provided that no such penalty shall be recovered from such person witho ut affording a reasonable opportunity O him and unless the assessing authority is satisfied that Appeal and revi he has wilfully failed to Pay the tax,] Sloan.