The Punjab Tax on Luxuries Act, 2009

{
    "id": 27017,
    "slug": "punjab-tax-on-luxuries-act-2009",
    "title": "The Punjab Tax on Luxuries Act, 2009",
    "short_title": "The Punjab Tax on Luxuries Act, 2009",
    "act_number": "(Punjab Act No.4 of 2009)",
    "act_year": 2009,
    "act_type": "STATE",
    "location": "Chandigarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Punjab Tax on Luxuries Act, 2009",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "Chapter-I\nPreliminary",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"assessing authority\" means an officer, appointed as such, by the State Government by notification in the Official Gazette to make an assessment under this Act;\n(b) \"banquet hall\" means any premises, garden or farm house, marriage palace or any part thereof, where accommodation or space is let out for a monetary consideration for marriages, receptions, conventions, banquets, kitty-parties, meetings or exhibitions for sale of goods or for arranging functions or events whether on regular or periodical or occasional basis;\n(c) \"charges for luxury provided in a banquet hall\" includes an amount received by way of donation or charity or by whatever name called for luxury provided in a banquet hall;\n(d) \"Commissioner\" means an officer, appointed as the Excise and Taxation Commissioner by the State Government under sub-section (1) of section 3;\n(e) \"concessional rate\" means a rate, lower than the normal rate, fixed for a luxury by the proprietor;\n(f) \"hotel\" means any premises including lawn; lodging house, club, if any, or a holiday resort, let out whether on regular or periodical or occasional bass for a monetary consideration;\n(g) \"luxury\" means the services, rendered for the purpose of enjoyment, comfort or pleasure;\n(h) \"luxury provided in a banquet hall\" means the luxury, provided by way of accommodation or space in a banquet hall on payment of a sum, not less than five thousand rupees per occasion or such other sum, as may be specified by the State Government by notification, which shall include the charges for air cooling, air conditioning, chairs, tables, linen, utensils and vessels, shamiana, tent, pavilion, electricity, water, fuel, interior or exterior decoration, music orchestra, live telecast or other such like amenities whether such charges are received collectively separately, but excluding the charges for food and drinks;\n(i) \"luxury provided in a hotel\" means a luxury, provided by way of accommodation for lodging in a hotel on payment of a sum, not less than two hundred rupees per day or such other sum, as may be specified by the State Government by notification, which shall include the charges for air-conditioning, telephone, fax, internet, television, radio music, health club, beauty parlour, swimming pool, conference hall or other such like amenities whether such charges are received collectively or separately, but excluding the charges for food and drinks;\n(j) \"normal rate\" means the rate, charged from any user after giving the discounts as per ordinary practice in a hotel or banquet hall, but excluding the cash discount, if any;\n(k) \"prescribed\" means prescribed by rules made under this Act;\n(l) \"proprietor\" means any person, who is an owner or a contractor or a lessee, manging a hotel or a banquet hall, as the case may be, in any capacity, and includes the person, who for the time being, is managing the affairs of such hotel or banquet hall;\n(m) \"section\" means a section of this Act;\n(n) \"State Government\" means the Government of the State of Punjab in the Department of Excise and Taxation;\n(o) \"tax\" means the luxury tax, levied and collected under this Act; and\n(p) \"year\" means the financial year,",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Commissioner and other officers.",
            "chapter": null,
            "content": "Chapter-II\nLevy of Tax on Luxury Provided in Hotels and Banquet Halls",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Levy of tax on hotels.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Levy of tax on banquet halls.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Method of calculation of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Declaration of charges.",
            "chapter": null,
            "content": "Chapter-III\nRegistration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Information to be furnished regarding change of business.",
            "chapter": null,
            "content": "(a) sells or otherwise disposes of his business or any place of business; or\n(b) discontinues or transfers his business or changes his place of business or opens a new place of business; or\n(c) changes the name, constitution or nature of his business; or\n(d) appoints an agent,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10.  Changes in registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Cancellation of registration.",
            "chapter": null,
            "content": "(a) discontinued his business; or\n(b) violated any of the provisions of this Act or the rules made thereunder; or\n(c) not made the payment of the tax, due under this Act; or\n(d) not filed the return, as required under this Act; or\n(e) misused his registration,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Security from proprietors.",
            "chapter": null,
            "content": "Chapter-IV\nReturns, Assessment, Payment, Recovery and Collection of tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Self assessment returns and payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Assessment of tax.",
            "chapter": null,
            "content": "(a) the proprietor has not filed the return under section 13; or\n(b) there are definite reasons to believe that the return filed by a proprietor, is not correct and complete; or\n(c) there are reasonable grounds to believe that the proprietor has not paid the due amount of tax; or\n(d) provisional assessment has been made.\n(a) the grounds for the proposed assessment; and\n(b) the time, place and manner for filing objections, if any.\n(a) such a proprietor has committed fraud or wilful neglect; or\n(b) such a proprietor has misrepresented; or\n(c) a part of the amount, received on account of luxury provided in a hotel or a banquet hall, has escaped assessment.\n(a) quashed or deemed to be void for the reason that the same was not in the prescribed form; or\n(b) affected by reason of a mistake, defect or omission therein:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Provisional assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Interest on non-payment or delayed payment of tax.",
            "chapter": null,
            "content": "(a) be calculated by considering part of a month as a full month;\n(b) for the purposes of collection and recovery, be deemed to be tax under this Act; and\n(c) be in addition to the penalty, if any, imposed under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Tax as a debt due to the State Government.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Liability under this Act to be the first charge.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Unpaid amount recoverable as arrears of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Adjustment of any payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Restrictions on transfer of property.",
            "chapter": null,
            "content": "Chapter V\nRefund",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Refund of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Interest on delayed refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Power to withhold refund in certain cases.",
            "chapter": null,
            "content": "Chapter-VI\nMaintenance of Accounts and Inspection",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Maintenance of accounts and registers etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Power of inspection and search.",
            "chapter": null,
            "content": "Chapter-VII\nPenalties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Penalty for failure to register.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Penalty for failure to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "29",
            "title": "29. Penalty for failure to file return.",
            "chapter": null,
            "content": "(a) furnished any return or annual statement by the specified date; or\n(b) furnish alongwith the return, the proof of payment of tax in accordance with the provisions of this Act; or\n(c) rectify any error or omission in any return or statement in accordance with the provisions of this Act; or\n(d) comply with the requirements of any notice, issued under this Act,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "30",
            "title": "30. Penalty for un-authorised collection of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "31",
            "title": "31. Penalty for evasion of tax.",
            "chapter": null,
            "content": "(a) concealed any particulars from any return, filed by him; or\n(b) deliberately furnished incorrect particulars in any return; or\n(c) concealed any transaction from his account books; or\n(d) not maintained proper and clear accounts, which prevents the Commissioner or the assessing authority to assess the tax due from him,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "32",
            "title": "32. Penalty for failure to issue a bill or cash memo.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "33",
            "title": "33. Penalty for misuse of registration number.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "34",
            "title": "34. Penalty for Non-payment of assessed amount of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "35",
            "title": "35. Penalty in cases not covered elsewhere.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "36",
            "title": "36. Authority competent to impose penalty.",
            "chapter": null,
            "content": "Chapter-VIII\nAppeal, Revision, Review, Reference and Rectification",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "37",
            "title": "37. Appeal.",
            "chapter": null,
            "content": "(a) confirm, reduce, enhance, annul or modify the assessment, interest, or penalty; or\n(b) set aside the assessment, interest or penalty, and direct the assessing authority to pass a fresh order after such enquiry, as may be directed; or\n(c) pass such order, as it may think fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "38",
            "title": "38. Revision.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "39",
            "title": "39. Rectification of mistake.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "40",
            "title": "40. Power to transfer proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "41",
            "title": "41. Proprietor permitted to attend through authorized agent.",
            "chapter": null,
            "content": "(a) a retired Gazetted Officer of the Punjab Excise and Taxation Department, who has worked either as a taxing authority or an appellate authority or both for a minimum period of five years after a period of two years from the date of his retirement; or\n(b) any person, who has passed an accountancy examination recognised by the Central Board of Direct Taxes or holds a degree in Commerce, Law, Economics, Banking, Auditing, conferred by any Indian University, incorporated by law.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "42",
            "title": "42. Delegation of powers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "43",
            "title": "43. Returns etc. to be confidential.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "44",
            "title": "44. Power to seek assistance from police officer or other officer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "45",
            "title": "45. Power to summon witness and production of records.",
            "chapter": null,
            "content": "(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation;\n(b) compelling the production of documents and impounding them ;\n(c) proof of facts by affidavits; and\n(d) issuing commissions for examination of witnesses.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "46",
            "title": "46. Bar of proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "47",
            "title": "47. Power to make rules.",
            "chapter": null,
            "content": "(a) the manner, in which tax is to be paid by the proprietor under sub-section (3) of section 4 and sub-section (2) of section 5;\n(b) the manner and period in which normal rates for luxuries are to be declared under section 7;\n(c) the manner for making an application for registration and prescribing fee therefor under sub-section (2) of section 8;\n(d) the manner for registering the proprietor and prescribing the form of registration certificate under sub-section (3) of section 8;\n(e) the manner for filing return and making payment of the due amount by the proprietor under the second proviso to sub-section (3) of section 8;\n(f) the manner for informing the Commissioner under section 9;\n(g) the manner for furnishing security, additional security and further security to make up for the amount, respectively, under sub-sections (1), (3) and (6) of section 12;\n(h) prescribing form for filing self assessment return under sub-section (1) of section 13;\n(i) the manner for furnishing satisfactory proof of payment of tax by the proprietor under sub-section (2) of section 13;\n(j) the manner for verification of returns under sub-section (3) of section 13;\n(k) prescribing the manner for making payment of additional amount of tax for the period of delay by the proprietor under sub-section (6) of section 13;\n(l) prescribing the form of notice of demand specifying therein the sum payable under sub-section (11) of section 14;\n(m) prescribing the manner and period in which refund is to be made to the proprietor of the amount of tax, penalty or interest under section 22;\n(n) prescribing other registers or records under section 25;\n(o) prescribing the conditions requiring a proprietor to produce records of accounts, registers or other documents or to furnish any information relating to his business to the assessing authority under sub-section (1) of section 26;\n(p) prescribing the authority to which appeal is to be preferred by a proprietor under sub-section (1) of section 37;\n(q) prescribing the manner in which and the conditions, subject to which, the assessing authority may transfer any case or proceeding or class of proceedings under sub-section (1) of section 40;\n(r) prescribing the conditions, subject to which, the Commissioner may delegate his powers to any officer under section 42; and\n(s) any other matter, which is to be or may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "48",
            "title": "48. Power to remove difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "49",
            "title": "49. Repeal and savings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        }
    ],
    "metadata": {
        "Act ID": "chd002",
        "Act Number": "(Punjab Act No.4 of 2009)",
        "Enactment Date": "",
        "Act Year": "2009",
        "Short Title": "The Punjab Tax on Luxuries Act, 2009",
        "Type": "UNION_TERRITORY",
        "Location": "Chandigarh"
    },
    "updated_at": "2026-09-29 21:54:11"
}