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Punjab Sales Tax on Services Act, 2012 QUESTION #2577
Question 1
Under the Offences and Penalties Schedule Entry No. 24, where a person refuses to RECEIVE any notice or order issued by an officer of the Authority, the penalty is:
  • Twenty thousand rupees fixed
  • Fifty thousand rupees or one hundred percent of the tax payable for the tax period to which the offence relates, whichever is higher✔️
  • One hundred thousand rupees fixed
  • Ten percent of the tax payable
Correct Answer Explanation
Entry No. 24 provides that where any person refuses to receive any notice or order, such person shall be liable to pay a penalty of FIFTY THOUSAND RUPEES OR ONE HUNDRED PERCENT of the tax payable for the tax period to which the offence relates, whichever is HIGHER.