Section 25(1) in The Punjab Infrastructure (Development & Regulation) Act, 2002
(1)With effect from the date of coming into force of this Act and subject to the provisions of this Chapter, every person shall be liable to pay a fee levied under this Act on the sale or purchase of the goods specified in Schedule III within the State of Punjab at a rate not exceeding six rupees for every one hundred rupees of the value of goods as the State Government may, by notification, direct.
