Section 12 in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
12. Condonation of delay.
- The Excise and Taxation Commissioner may for reason to be recorded in writing condone delay in submission of application for the grant of deferment or exemption certificate upto a period of not exceeding six months.Annexure - I[See Rules 2 and (xxi) (f) and (xx)]Categories of Growth AreasFor the purpose of grant of deferment or exemption of tax, the State would be divided into the following areas :-(1)The following blocks shall be known as 'No Industry Block' for the purpose of these rules :-
