Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act] State of Punjab - Subsection Section 12(1)(a) in Punjab General Sales Tax Act, 1948 (a)if the amount of tax, penalty or interest so paid is in excess of the amount due from him under this Act; or