Punjab State Development Tax Act, 2018
No: 11 Dated: Apr, 19 2018
THE PUNJAB STATE DEVELOPMENT TAX ACT, 2018
(Punjab Act No. 11 of 2018)
An Act to provide for the levy and collection of a tax on professions, trades, callings and employment for the benefit of the State of Punjab.
Be it enacted by the Legislature of the State of Punjab in the Sixty-ninth year of the Republic of India, as follows :-
1. Short title, extent and commencement. - (1) This Act may be called the Punjab State Development Tax Act, 2018.
(2) It extends to the whole of the State of Punjab, and offices of the Government of Punjab and offices of any body, whether incorporated or not, which is owned or controlled by the State of Punjab situated in the capital of Punjab.
(3) It shall come into force on and with effect from the date of its publication in the Official Gazette .
2. Definitions. - In this Act, unless the context otherwise requires, -
(a) "Appellate Authority" means the Appellate Authority appointed under section 3;
(b) "assessee" means a person or employer by whom tax is payable under this Act;
(c) "Commissioner" means the Excise and Taxation Commissioner, Punjab;
(d) "designated officer" means an officer authorized under the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005) or as may be appointed under sub-section (1) of section 3;
(e) "employee" means a person employed on salary or wages, and includes,-
(i) a Government servant receiving pay from the revenues of the Central Government or any State Government or the Railway Fund;
(ii) a person in service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government where the body operates in any part of the State of Punjab, even though its headquarters may be situated outside the State of Punjab;
(iii) a person in service of a body, whether incorporated or not, which is owned or controlled by the State of Punjab, where the body operates in any part of the State of Punjab or outside the State of Punjab;
(iv) Government servant receiving pay from the revenues of the State of Punjab even though his office is situated outside the State of Punjab; and
(v) a person engaged in any employment of an employer not covered by sub-clauses (i), (ii) and (iii) above;
(f) "employer" in relation to an employee earning any salary or wages on a regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages, and includes the Head of the Office or any establishment as well as the manager or agent of the employer;
(g) "Government" means the Government of the State of Punjab in the Department of Excise and Taxation;
(h) "income" means income as defined in the Income Tax Act, 1961 (Central Act No. 43 of 1961);
(i) "month" means a month reckoned according to the English calendar;
(j) "person" means any person who is engaged in any profession, trade, calling or employment in the State of Punjab and includes a sole proprietor, a partnership firm, a Hindu Undivided Family, a Company, a Society, a Trust, a Club, an Institution, an Association, a local Authority, a Department of any State Government, Union Territory Government or Central Government, a Government enterprise, a statutory body or other body corporate, irrespective of the fact that the main place of business of such person is outside the State of Punjab and where the main place of business of any such person is not in the State of Punjab, the local manager or agent of such person in the State of Punjab in respect of such business and also includes a person engaged in the following:-
(i) transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;
(iii) delivery of goods on hire-purchase or any system of payment by instalments;
(iv) transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and
(v) supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration:
Provided that any person who earns wages on a casual basis and an agriculturist or a member of his family, who sells within the State of Punjab exclusively the agricultural produce, grown on any land inside the State of Punjab in which he has an interest, whether as owner, mortgagee, tenant or otherwise, shall not be deemed to be a person.
Explanation. - Every branch of a firm, company, corporation or other corporate body, any Society, club or association shall be deemed to be a person and a separate assessee for the purpose of levy of tax under this Act;
(k) "prescribed" means prescribed by rules made under this Act;
(l) "Revisional Authority" means the Authority appointed under the Punjab Value Added Tax Act, 2005;
(m) "salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind, and also includes perquisites and profits in lieu of salary as defined in section 17 of the Income Tax Act, 1961, but does not include any form of bonus or gratuity;
Explanation. - Regular basis means a period exceeding one hundred and eighty days.
(n) "Schedule" means a Schedule appended to this Act;
(o) "section" means a section of this Act;
(p) "tax" means the tax on professions, trades, callings and employment levied under this Act;
(q) "taxable person" means a person, who is registered or enrolled for the purpose of paying tax under this Act;
(r) "Tribunal" means the Tribunal constituted under section 4 of the Punjab Value Added Tax Act, 2005; and
(s) "year" means the financial year of the Government of Punjab.
3. Appointment of Appellate Authority, Commissioner and other officers. - (1) For carrying out the purposes of this Act, the Government may appoint an Appellate Authority, an officer to be the Commissioner and such other officers to assist him as it may deem fit.
(2) The Commissioner shall have jurisdiction over the whole of the State of Punjab.
(3) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing delegate any of his powers and duties under this Act to any officer appointed under sub-section (1).