Vidhi Codex

Bare Act

The Punjab Tax on Luxuries Act, 2009

Tax200949 sections

This Act imposes a tax on luxury services provided in hotels and banquet halls across Punjab. It specifically targets amenities like air conditioning, furniture, and event spaces, excluding food and beverages. The law defines what constitutes a "luxury" and sets minimum charge thresholds to ensure broad coverage. By levying this tax, the state government generates revenue to fund public services while regulating the hospitality industry. The Act establishes a Commissioner and other officers to assess and collect these taxes from proprietors of hotels and banquet halls operating within the state.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Commissioner and other officers
  4. 4. Levy of tax on hotels
  5. 5. Levy of tax on banquet halls
  6. 6. Method of calculation of tax
  7. 7. Declaration of charges
  8. 8. Registration
  9. 9. Information to be furnished regarding change of business
  10. 10. Changes in registration
  11. 11. Cancellation of registration
  12. 12. Security from proprietors
  13. 13. Self assessment, returns and payment of tax.
  14. 14. Assessment of tax.
  15. 15. Provisional assessment.
  16. 16. Interest on non-payment or delayed payment of tax.
  17. 17. Tax as a debt due to the State Government.
  18. 18. Liability under this Act to be first charge.
  19. 19. Unpaid amount to be recovered as arrears of land revenue.
  20. 20. Adjustment of payment.
  21. 21. Restrictions on transfer of property.
  22. 22. Refund of tax.
  23. 23. Interest on delayed refund.
  24. 24. Power to withhold refund in certain cases.
  25. 25. Maintenance of accounts and registers etc.
  26. 26. Power of Inspection and search.
  27. 27. Penalty for failure to register.
  28. 28. Penalty for failure to pay tax.
  29. 29. Penalty for failure to file return.
  30. 30. Penalty for un-authorised collection of tax.
  31. 31. Penalty for evasion of tax.
  32. 32. Penalty for failure to issue a bill or cash memo.
  33. 33. Penalty for misuse of registration number.
  34. 34. Penalty for Non payment of assessed amount of tax.
  35. 35. Penalty in cases not covered elsewhere.
  36. 36. Authority competent to impose penalty.
  37. 37. Appeal.
  38. 38. Revision.
  39. 39. Rectification of mistake.
  40. 40. Power to transfer proceedings.
  41. 41. Proprietor to attend through authorized agent.
  42. 42. Delegation of powers.
  43. 43. Returns etc. to be confidential.
  44. 44. Power to seek assistance from police officer or other officer.
  45. 45. Power to summon witness and production of records.
  46. 46. Bar of proceedings.
  47. 47. Power to make rules.
  48. 48. Power to remove difficulties.
  49. 49. Repeal and savings.

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