(1)The authorities empowered to assess, re-assess or collect tax under the Punjab Value Added Tax Act, 2005, the Punjab Motor Vehicles Taxation Act, 1924, the Punjab Electricity (Duty) Act, 2005 and the Punjab Tax on Lotteries Act, 2005, shall assess, re-assess or collect the Social Security Surcharge levied under this Act from each of the persons liable to pay such a tax under these Acts.
