Section 6(1) in Punjab State Development Tax Act, 2018
(1)Every employer liable to pay tax under section 4 shall obtain a certificate of registration from the designated officer in the prescribed manner within a period of sixty days from the date of the commencement of this Act:Provided that the Government may exempt any person or class of persons from obtaining a certificate of registration under this Act:Provided further that an exemption from obtaining a certificate of registration shall not be an exemption from the payment of tax payable under this Act.
