Section 12

The Punjab State Development Tax Act, 2018.State Act of Punjab · Act 11 of 2018

(1) All arrears of tax, penalty and interest due under this Act from any person shall be recoverable as arrears of land revenue.

(2) For the purpose of effecting recovery of the amount of tax, penalty and interest due from any person by or under the provisions of this Act, as arrears of land revenue, the provisions of Punjab Value Added Tax Act, 2005 relating to recovery shall mutatis mutandis apply to this Act.

Where this provision sits

Act	The Punjab State Development Tax Act, 2018.
Section	12
Jurisdiction	State of Punjab
Status	In force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Punjab State Development Tax Act, 2018. is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.