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Punjab Sales Tax on Services Act, 2012 QUESTION #2583
Question 1
Under the Offences and Penalties Schedule Entry No. 16, where a person causes intentional damage to the electronic invoice monitoring system or impedes transmission of invoice data to the Authority, upon conviction by a Special Judge, the term of imprisonment may extend to:
  • Six months
  • One year✔️
  • Three years
  • Five years
Correct Answer Explanation
Entry No. 16 provides that for intentional damage to or intervention in the electronic invoice monitoring system, upon conviction by a Special Judge, such person shall be liable to imprisonment for a term which may extend to ONE YEAR, or fine which may extend to the amount equal to the tax payable for the tax period, or with both.