section 6
Registration and Enrolment (Partial)
The Punjab State Development Tax Act, 2018(3) The designated officer shall mention in every certificate of enrolment the amount of tax payable by the holder according to the Schedule and the date by which it shall be paid, and such certificate shall be deemed to be a notice of demand for the purposes of section 12; (4) Every employer or person required to obtain a certificate of registration or enrolment shall, within such period as may be prescribed, or, if he was not engaged in any profession, trade, calling or employment on the date of the commencement of this Act, within a period of thirty days from the date of commencement of his profession, trade, calling or employment, or, as the case may be, within such period from the date of his becoming liable to pay tax as may be prescribed, or in respect of a person referred to in sub-section (2) within such period from the date of his becoming liable to pay tax, apply for a certificate of registration or enrolment to the designated officer in the prescribed form, and the designated officer shall, after making such inquiry as he deems fit, within thirty days of the receipt of the application, if the application is in order, grant him such certificate.
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