"19.(1) Where an employer liable for registration has without reasonable cause failed to apply for such certificate within the required time, the designated officer may, after giving him a reasonable opportunity of being heard, impose a penalty amounting to rupees two thousand only for each year of delay. A part of the year shall be treated as full year.
(2) Where a person liable for enrolment has without reasonable cause failed to apply for such certificate within the required time, the designated officer may, after giving him a reasonable opportunity of being heard, impose a penalty amounting to rupees one thousand for each year of delay. A part of the year shall be treated as full year.
(3) Where an employer liable to registration has deliberately given false information in any application submitted under this Act, the designated officer may, after giving him a reasonable opportunity of being heard, impose upon him a penalty amounting to rupees two thousand or additional demand including tax, interest and penalty accrued on account of such false information whichever is higher.
(4) Where a person liable to enrolment has deliberately given false information in any application submitted under this Act, the designated officer may, after giving him a reasonable opportunity of being heard, impose upon him a penalty amounting to rupees one thousand or additional demand including tax, interest and penalty accrued on account of such false information whichever is higher.
Substitution of section 19 of Punjab Act 11 of 2018.
Penalties.
PUNJAB GOVT. GAZ.(EXTRA), AUGUST 9, 2025 (SRVN 18 , 1947 SAKA) 274
(5) Where a registered employer has without reasonable cause failed to file return under this Act within the requisite time, the designated officer may, after giving him a reasonable opportunity of being heard, impose upon him a penalty of rupees thousand per return per year. A part of the year shall be treated as full year.
(6) Where an enrolled person has without reasonable cause failed to file return under this Act within the requisite time, the designated officer may, after giving him a reasonable opportunity of being heard, impose upon him a penalty of rupees five hundred per return per year. A part of the year shall be treated as full year.
(7) If a registered employer or an enrolled person fails without reasonable cause, to make payment of any amount of tax within the required time or date as specified in the notice of demand, the designated officer may, after giving him a reasonable opportunity of being heard, impose upon him a penalty equal to fifty percent of the amount of tax due.
(8) Where a registered employer wilfully fails to maintain the books of account or other documents as directed under sub-section (1) of section 16, the Commissioner or designated officer may, after giving him a reasonable opportunity of being heard, impose a penalty amounting to rupees two thousand only.
(9) Where an enrolled person wilfully fails to maintain the books of account or other documents as directed under sub-section (1) of section 16, the Commissioner or designated officer may, after giving him a reasonable opportunity of being heard, impose a penalty amounting to rupees one thousand only.
(10) If any registered employer, without sufficient cause, fails to comply with any of the provisions of this Act, or the rules framed there under, he shall be liable to pay in addition to the tax and interest due, a penalty of rupees two thousand only, which may be increased to rupees three thousand in case of the continuation of the offence.
(11) If any enrolled person, without sufficient cause, fails to comply with any of the provisions of this Act, or the rules framed there under, he shall be liable to pay in addition to the tax and interest due, a penalty of rupees one thousand only, which may be increased to rupees two thousand in case of the continuation of the offence:
274 PUNJAB GOVT. GAZ.(EXTRA), AUGUST 9, 2025 (SRVN 18 , 1947 SAKA) 275
Provided that no penalty under this section shall be imposed without affording a reasonable opportunity of being heard to the assesse."