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Home›State Acts›1939: Pb. Act I.] MOTOR SPIRIT (TAXATION 35›section 4

section 4

Recovery of taxes as arrears of land revenue

The Punjab Motor Spirit (Taxation of Sales) Act, 1939
Tax193923 sections3 chapters
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Chapter I PRELIMINARY.

Statutory text

When the payment of any tax or penalty under this Act falls due the amount may be recovered as if it were an arrear of land revenue.

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← section 3section 5 →

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Contents

23 matching sections

  1. 0Preamble
  2. 1Short title and commencement
  3. 2Definitions
  4. 3Imposition of tax
  5. 4Recovery of taxes as arrears of land revenue
  6. 5Determination of certain questions
  7. 6No person to trade without a licence
  8. 7Grant of License
  9. 8Suspension or cancellation and restoration of a license
  10. 9Imposition of penalty
  11. 10Punishment for unauthorised sale
  12. 11Issue of warrants
  13. 12Searches how made
  14. 13Procedure for arrest without warrant
  15. 14Duty of certain persons to report offence
  16. 15Power of investigation
  17. 16Offences to be bailable
  18. 17Punishment for vexatious search or arrest
  19. 20Appointment and Powers
  20. 21Protection of persons acting under Act
  21. 22Appeal and revision
  22. 23Review
  23. 24Power to make rules
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