Vidhi Codex

Bare Act

The Punjab General Sales Tax Act, 1948

Tax194826 sections

This Act levied sales tax on the sale of goods in Punjab. It set out who was liable to pay tax, the rates, registration of dealers, security from certain dealers, payment of tax and returns, refunds, accounts and the inspection of books. It was later replaced by value added tax and then GST.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. B. Jurisdiction of Tribunals in case there are more than one
  4. 4. Incidence of taxation
  5. 5. Rate of tax
  6. 8. Voluntary registration
  7. 9. Security from certain class of dealers
  8. 10. Payment of tax and returns
  9. 12. Refunds
  10. 13. Accounts
  11. 14. Production and inspection of books, and accounts
  12. 17. A. Liability of tax on stock in certain cases
  13. 18. Liability to tax of a partitioned Hindu family, dissolved firm, etc
  14. 19. Bar of certain proceedings
  15. 20. No assessment made and no order passed under this Act or the rules made thereunder shall be called into question in any Civil Court.
  16. 21. Revision
  17. 22. Statement of case to High Court
  18. 23. Penalty
  19. 25. Indemnity
  20. 26. Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
  21. 27. Power to make rules
  22. 28. Repeal
  23. 29. Provided that anything done under the said Act which could have been done under this Act if it had then been in force shall be deemed to have been done under this Act.
  24. 30. Power to exempt
  25. 31. Power to amend Schedule C
  26. C. Schedule C

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