Section 20 in The Punjab Tax on Luxuries Act, 2009
20. Adjustment of any payment.
- Any payment made by a proprietor towards the amount, due as a result of any order passed under this Act, shall first be adjusted, except in so far as the recovery of such amount or part thereof, is stayed under the provisions of this Act, against the interest payable by him on the date of payment and thereafter, against the amount due as a penalty. Any amount remaining unadjusted thereafter, shall be adjusted against the tax payable.
