(1) Where an employer or a person liable for registration or 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 fifty only for each day of delay.
(2) Where an employer or a person liable to registration or 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 five thousand only.
(3) Where a registered employer or 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 fifty only for each day of delay.
Refund of excess payment.
Penalties.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018 (CHTR 29, 1940 SAKA) 65
(4) 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.
(5) Where a registered employer or 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 fifty only for each day of delay.
(6) If any registered employer or an 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 sum not exceeding rupees five thousand only and when the offence is a continuing one, with a penalty amounting to rupees fifty only per day during the period of the continuance of the offence:
Provided that no penalty under this section shall be imposed without affording a reasonable opportunity of being heard to the assesse.