Amendment status not verified — confirm the current text below against the official source.
The Commissioner or the assessing authority, as the case may be, shall be competent to impose penalty under this Act. However, no penalty shall be imposed, unless the affected proprietor is afforded an opportunity of being heard by way of serving a notice. Penalty for failure to issue a bill or cash memo. Penalty for misuse of registration number. Penalty for Non- payment of assessed amount of tax. Penalty in cases not covered elsewhere. Authority competent to impose penalty. 80 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 (CHTR 11, 1931 SAKA)