Section 79(4) in The Punjab Goods and Services Tax Act, 2017
(4)Where the amount recovered under sub-section (3) is less than the amount due to the Central Government and State Government, the amount to be credited to the account of the respective Governments shall be in proportion to the amount due to each such Government.[Explanation. - For the purposes of this section, the word person shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.] [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.]
