Section 6: Keeping of accounts and submission of returns

The Punjab Passengers and Goods Taxation Act, 1952Union territory Act of Chandigarh · Act 16 of 1952

(1) An owner may be required to keep such accounts and to submit such returns at such intervals and to such authority as may be prescribed.

[(2) * * * * * *]

(3) * * * * * *

(4) If the prescribed authority is satisfied that the tax has not been correctly levied, charged and paid, he may after giving the owner a reasonable opportunity of being heard, proceed to levy the amount of tax due and recover the same.

Where this provision sits

Act	The Punjab Passengers and Goods Taxation Act, 1952
Section	6
Marginal note	Keeping of accounts and submission of returns
Jurisdiction	Union territory of Chandigarh
Status	In force as published by the source

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