Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 31] [Entire Act] UT Chandigarh - Subsection Section 31(d) in The Punjab Tax on Luxuries Act, 2009 (d)not maintained proper and clear accounts, which prevents the Commissioner or the assessing authority to assess the tax due from him,
