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Punjab Sales Tax on Services Act, 2012 QUESTION #2582
Question 1
Under section 5(2) of the Act, a notification issued by the Government amending the Second Schedule (adding, modifying or deleting any entry regarding taxable services or rates) shall be effective from what date?
  • Three months before the date of notification
  • The date of approval by the Provincial Assembly
  • Such date as may be specified in the notification, but not prior to the date on which the notification is PUBLISHED in the Official Gazette✔️
  • The first day of the next financial year
Correct Answer Explanation
Section 5(2) provides a strict rule: the notification shall be effective from such date as may be specified therein, but SUCH DATE SHALL NOT BE PRIOR TO THE DATE ON WHICH THE NOTIFICATION IS PUBLISHED in the official Gazette — preventing retrospective taxation through subordinate legislation.