Section 13 in The Punjab Tax on Luxuries Act, 2009
13. Self assessment returns and payment of tax.
(1)Every proprietor shall make self assessment of the tax, payable by him under this Act, and shall file a return in such form, as may be prescribed, in this regard to the Commissioner or to any other officer, authorised by him within a period of sixty days from the date of expiry of the year.(2)Every proprietor shall pay the full amount of tax, payable by him before filing the return, and shall furnish alongwith the return, a satisfactory proof of the payment of such tax in such manner, as may be prescribed. Any return without such proof, shall not be entertained.(3)Every return shall be verified in such manner, as may be prescribed.(4)Every proprietor shall make monthly payment of tax within a period of fifteen days from the date of expiry of the month, and shall furnish to the Commissioner or any other officer, authorised by him, a statement in this regard in the prescribed form. Such statement shall be accompanied by a satisfactory proof of payment of the full amount of due tax. A statement without such proof of payment, shall not be entertained.(5)If there is a default in the payment of due tax for any month, beyond a period of ten days, whether a statement, as required under sub-section (4), is furnished or not, the defaulting proprietor shall, in addition to making payment of due tax, pay interest also at the rate of two per cent per month or part thereof, from the date of such default.(6)If a proprietor discovers any bona-fide error or omission in any return, furnished by him, he may rectify such error or omission by filing a revised return immediately after the detection of such error or omission. If such rectification results in a higher amount of tax, to lie due than the one, shown in the original return, the same shall be accompanied by the receipt of payment of the higher or the additional amount of tax payable, alongwith the interest at the rate of two per cent per month for the period of delay in such manner, as may be prescribed. No such rectification shall, however, be allowed after the end of the year immediately following the year to which the rectification relates or after the issuance of a notice for assessment, whichever is earlier. Where such rectification results in excess amount of tax having been paid than the due tax, such excess amount shall be refunded on application made by the proprietor in such manner, as may be prescribed.
