Section 27 in The Punjab Tax on Luxuries Act, 2009
27. Penalty for failure to register.
- Whoever fails to make an application for registration as required, under sub-section (2) of section 8, shall be liable to pay penalty of double the amount of tax, as assessed to be due, in addition to the amount of tax, due and the interest payable from the date, the proprietor becomes liable for registration till the application for registration is made.
