PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 34
(AGHN 23, 1945 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, THURSDAY, DECEMBER 14, 2023
(AGRAHAYANA 23, 1945 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
1. The Punjab the Punjab Affiliated Colleges
(Security of Service) Amendment Act, 2023.
(Punjab Act No. 8 of 2023)
.. 35-38
2. The Punjab Fiscal Responsibility and Budget
Management (Amendment) Act, 2023.
(Punjab Act No. 9 of 2023)
.. 39-40
3. The Punjab Goods and Services Tax
(Amendment) Act, 2023.
(Punjab Act No. 10 of 2023)
.. 41-50
Part - II Ordinances
Nil
Part - III Delegated Legislation
Nil
Part - IV Correction Slips, Republications and
Replacements
Nil
( cx ) PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 35
(AGHN 23, 1945 SAKA)
PART I
GOVERNMENT OF PUNJAB
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 14th December, 2023
No. 8-Leg./2023.- The following Act of the Legislature of the State of
Punjab received the assent of the Governor of Punjab on the 29th day of
November, 2023, is hereby published for general information:-
THE PUNJAB AFFILIATED COLLEGES (SECURITY OF SERVICE)
AMENDMENT ACT, 2023
(Punjab Act No. 8 of 2023)
AN
ACT
further to amend the Punjab Affiliated Colleges (Security of Service)
Act, 1974 with a view to streamline the working of the Educational Tribunal
and to bring the provisions regarding thereto, in conformity with the provisions
governing the working of the Central or State Administrative Tribunals.
BE it enacted by the Legislature of the State of Punjab in the Seventy-
fourth year of the Republic of India as follows:-
1. (1) This Act may be called the Punjab Affiliated Colleges (Security
of Service) Amendment Act, 2023.
Short title and commencement.
(2) It shall come into force on and with effect from the date of its
publication in the Official Gazette.
2. In the Punjab Affiliated Colleges (Security of Service) Act, 1974,
(hereinafter referred to as principal Act), in section 7-A,-
Amendment in section 7-A of Punjab Act
No. 23 of 1974.
(a) for sub-section (7), the following sub-section shall be substituted, namely:-
"(7) (i) If a vacancy, other than on account of temporary absence, occurs
in the office of the chairman or a member, the State Government
shall appoint another person in accordance with provisions of this PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 36
(AGHN 23, 1945 SAKA)
section to fill the vacancy.
(ii) Subject to the provisions of sub-section (15), the Chairman and
at least one other member or in the case of the vacancy in the
office of Chairman, two members shall constitute proper quorum
of the Educational Tribunal:
Provided that if the office of the Chairman is vacant otherwise
than on account of a temporary vacancy, the member appointed
under sub-section (3) read with sub-section (5), shall exercise the
powers of the Chairman during the period of such vacancy.
(iii) No proceedings of the Educational Tribunal shall be invalid merely
on account of a vacancy in the office of the Chairman or a member.";
(b) in sub-section (11), for the words, signs and figures "Code of Civil
Procedure, 1908.", the words, signs and figures "Code of Civil Procedure,
1908, including the power of review of its own order." shall be substituted;
(c) for sub-section (13) the following sub-section shall be substituted, namely:-
"(13) Subject to the power of review of its own orders, the orders of the
Educational Tribunal shall be final."; and
(d) for sub-section (14), the following sub-section shall be substituted,
namely:-
"(14) (i) Where any amount is due from any person under an order made
by the Educational Tribunal, the person entitled to the amount may
make an application to the Educational Tribunal and the Educational
Tribunal may order the bank account of the person from whom
such amount is recoverable to be attached and direct the concerned
bank to stop all payments out of the bank account so attached.
(ii) If the person from whom the amount is due or recoverable fails or
omits to make the payment of the dues to the person entitled to
receive such amount within three months from the date of
attachment, the Educational Tribunal may direct the bank to deposit
the amount due out of the balance available in the bank account PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 37
(AGHN 23, 1945 SAKA)
attached under clause (i) to be paid to the party entitled thereto and
on deposit of such amount the attachment shall stand vacated.
(iii) If the Educational Tribunal deems it not practicable or convenient
to recover the amount, due from a person, under the clauses (i)
and (ii), it may issue a certificate for the said amount to the Collector
of the district and the Collector shall proceed to recover the amount
in the same manner as arrears of land revenue.
(15) (i) Notwithstanding anything contained in this section, the Chairman
may constitute Benches consisting of the Chairman and one member
or of two members to be called Double Benches or of a Chairman
or of a member to be called Single Benches, and assign or reassign
or transfer between Benches such cases or class or classes of
cases, to such benches by passing general or special orders and
such Benches shall exercise jurisdiction, powers and authority of
the Educational Tribunal.
(ii) The quorum of the Full Bench of the Educational Tribunal shall
be regulated in terms of sub-section (7).
(iii) If at any stage of the hearing of a case or matter a Single Bench
deems fit and makes a reference to the Chairman that the case or
matter is of such a nature that it ought to be heard by the Full
Bench or another Single Bench, the Chairman may transfer such
case or matter to such other Single Bench or Full Bench as the
Chairman may deem fit.
(iv) If a case is transferred from one Bench to another Bench,
proceedings before such other bench shall continue from the stage
at which they are received.".
3. In the principal Act, after section 7-C, the following section shall be Insertion of new section inserted, namely:-
"7-D. The Educational Tribunal shall have, and exercise, the same jurisdiction,
7-D in Punjab Act No. 23 of 1974.
powers and authority in respect of contempt of itself as
Power to punish
for contempt.
a High Court has and may exercise and, for this purpose, PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 38
(AGHN 23, 1945 SAKA)
the Provisions of the Contempt of Courts Act, 1971 (70 of 1971), shall have
effect subject to the modification that the references therein to a High Court
shall be construed as including a reference to the Educational Tribunal.".
MANDEEP PANNU,
Principal Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.
2992/12-2023/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 39
(AGHN 23, 1945 SAKA)
PART I
GOVERNMENT OF PUNJAB
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 14th December, 2023
No. 9-Leg./2023.- The following Act of the Legislature of the State of
Punjab received the assent of the Governor of Punjab on the 11th day of
December, 2023 is hereby published for general information:-
THE FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT
(AMENDMENT) ACT, 2023
(Punjab Act No. 9 of 2023)
AN
ACT
further to amend the Punjab Fiscal Responsibility and Budget
Management Act, 2003.
BE it enacted by the Legislature of the State of Punjab in the
Seventy-fourth Year of the Republic of India as follows:-
1. (1) This Act may be called the Punjab Fiscal Responsibility and Budget
Management (Amendment) Act, 2023.
Short title and commencement.
(2) It shall come into force on and with effect from the date of its
publication in the Official Gazette.
2. In the Punjab Fiscal Responsibility and Budget Management Act,
2003, in section 4,-
Amendment in section 4 of Punjab (i) in sub-section (2), for clauses (a), (b) and (c), the following clauses Act 11 of 2003.
shall be substituted, namely:-
"(a) contain fiscal deficit as per cent of Gross State Domestic
Product (GSDP) in vogue in that particular year
asrecommended by the Central Finance Commission and as
allowed by the Government of India;
(b) attain revenue deficit as per cent of Gross State Domestic
Product (GSDP) in vogue in that particular year as
recommended by the Central Finance Commission and as
allowed by the Government of India;
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 40
(AGHN 23, 1945 SAKA)
(c) contain debt as per cent of Gross State Domestic Product
(GSDP) in vogue in that particular year as recommended by
the Central Finance Commission and as allowed by the
Government of India; and"; and
(ii) for sub-sections (5) and (6), the following sub-sections shall be
substituted, namely:-
"(5) Notwithstanding anything contained in sub-section (2), the
revenue deficit and fiscal deficit may exceed the limits,
specified by the Government of India from time to time, on
the ground of unforeseen demands on the finances of the
State Government arising out of internal disturbance or natural
calamity or national security or such other exceptional ground
as the State Government may specify.
(6) In case the revenue deficit and fiscal deficit specified in sub-
section (2), cannot be met due to the ground specified in sub-
section (5), the State Government shall identify the net fiscal
cost of the calamity and such cost would provide ceiling for
extent of non-compliance to the specified limits.".
MANDEEP PANNU,
Principal Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.
2992/12-2023/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 41
(AGHN 23, 1945 SAKA)
PART I
GOVERNMENT OF PUNJAB
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 14th December, 2023
No. 10-Leg./2023.- The following Act of the Legislature of the State of
Punjab received the assent of the Governor of Punjab on the 11th day of
December, 2023, is hereby published for general information:-
THE PUNJAB GOODS AND SERVICES TAX(AMENDMENT)
ACT, 2023
(Punjab Act No. 10 of 2023)
AN
ACT
further to amend the Punjab Goods and Services Tax Act, 2017.
BE it enacted by the Legislature of the State of Punjab in the Seventy –
fourth Year of the Republic of India, as follows:-
1. (1) This Act may be called the Punjab Goods and Services Tax Short title and (Amendment) Act, 2023.
commencement.
(2) Save as otherwise provided, the provisions of this Act shall come
into force on such date as the Government of Punjab may, by notification in the
Official Gazette, appoint:
Provided that different dates may be appointed for different provisions
of this Act and any reference in any such provision to the commencement of
this Act shall be construed as a reference to the coming into force of that
provision.
Amendment 2. In the Punjab Goods and Services Tax Act, 2017 (hereinafter referred to
as the principal Act), in section 2,—
(a) after clause (80), the following clauses shall be inserted, namely:—
in section 2 of Punjab Act 5 of
2017. "(80A) "online gaming" means offering of a game on the internet or
an electronic network and includes online money gaming;
(80B) "online money gaming" means online gaming in which players
pay or deposit money or money's worth, including virtual digital assets, in PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 42
(AGHN 23, 1945 SAKA)
the expectation of winning money or money's worth, including virtual
digital assets, in any event including game, scheme, competition or any
other activity or process, whether or not its outcome or performance is
based on skill, chance or both and whether the same is permissible or
otherwise under any other law for the time being in force;";
(b) after clause (102), the following clause shall be inserted, namely:—
"(102A) "specified actionable claim" means the actionable claim
involved in or by way of,—
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;";
(c) in clause (105), the following proviso shall be inserted at the end,
namely:—
"Provided that a person who organizes or arranges, directly
or indirectly, supply of specified actionable claims, including a person
who owns, operates or manages digital or electronic platform for such
supply, shall be deemed to be a supplier of such actionable claims, whether
such actionable claims are supplied by him or through him and whether
consideration in money or money's worth, including virtual digital assets,
for supply of such actionable claims is paid or conveyed to him or through
him or placed at his disposal in any manner, and all the provisions of this
Act shall apply to such supplier of specified actionable claims, as if he is
the supplier liable to pay the tax in relation to the supply of such actionable
claims;"; and
(d) after clause (117), the following clause shall be inserted, namely:—
"(117A) "virtual digital asset" shall have the same meaning as
assigned to it in clause (47A) of section 2 of the Income-tax Act,
1961;".
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 43
(AGHN 23, 1945 SAKA)
3. In the principal Act, in section 10,—
Amendment in section 10 (a) in sub-section (1), after the second proviso, the explanation inserted
vide the Punjab Goods and Services Tax (Amendment) Act, 2020 (Punjab Act
of Punjab Act 5 of 2017.
No. 3 of 2020), shall be deemed to have been inserted with effect from the 1st
day of February, 2019;
(b) in sub-section (2), in clause (d), the words "goods or" shall be omitted;
and
(c) in sub-section (2A), in clause (c), the words "goods or" shall be
omitted.
4. In the principal Act, in section 16, in sub-section (2),—
Amendment in section 16 (i) in the second proviso, for the words "added to his output tax liability,
along with interest thereon", the words and figures "paid by him
of Punjab Act 5 of 2017.
along with interest payable under section 50" shall be substituted;
and
(ii) in the third proviso, after the words "made by him", the words "to
the supplier" shall be inserted.
5. In the principal Act, in section 17,—
Amendment in section 17 (a) in sub-section (3), in the Explanation, for the words and figure
"except those specified in paragraph 5 of the said Schedule", the
following shall be substituted, namely:—
of Punjab Act 5 of 2017.
"except,—
(i) the value of activities or transactions specified in paragraph 5
of the said Schedule; and
(ii) the value of such activities or transactions as may be prescribed
in respect of clause (a) of paragraph 8 of the said Schedule.";
and
(b) in sub-section (5), after clause (f), the following clause shall be
inserted, namely:—
"(fa) goods or services or both received by a taxable person,
which are used or intended to be used for activities relating to his
obligations under corporate social responsibility referred to in
section 135 of the Companies Act, 2013;".
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 44
(AGHN 23, 1945 SAKA)
6. In the principal Act, in section 23, for sub-section (2), the following Amendment in section 23 sub-section shall be substituted and shall be deemed to have been substituted
with effect from the 1st day of July, 2017, namely:—
of Punjab Act 5 of 2017.
"(2) Notwithstanding anything to the contrary contained in sub-section
(1) of section 22 or section 24, the Government may, on the recommendations
of the Council, by notification, subject to such conditions and restrictions as
may be specified therein, specify the category of persons who may be exempted
from obtaining registration under this Act.".
Amendment 7. In the principal Act, in section 24,-
(a) in clause (xi), the word "and" occurring at the end, shall be omitted;
and
in section 24 of Punjab Act 5 of
2017. (b) after clause (xi), the following clause shall be inserted, namely:—
"(xia) every person supplying online money gaming from a place
outside India to a person in India; and".
8. In the principal Act, in section 30, in sub-section (1),—
Amendment in section 30 (a) for the words and sign "the prescribed manner within thirty days
from the date of service of the cancellation order:", the words and
of Punjab Act 5 of 2017.
signs "such manner, within such time and subject to such conditions
and restrictions, as may be prescribed." shall be substituted; and
(b) the proviso shall be omitted.
9. In the principal Act, in section 37, after sub-section (4), the following Amendment in section 37 sub-section shall be added, namely:—
"(5) A registered person shall not be allowed to furnish the details of
of Punjab Act 5 of 2017.
outward supplies under sub-section (1) for a tax period after the
expiry of a period of three years from the due date of furnishing the
said details:
Provided that the Government may, on the recommendations
of the Council, by notification, subject to such conditions and
restrictions as may be specified therein, allow a registered person
or a class of registered persons to furnish the details of outward
supplies for a tax period under sub-section (1), even after the expiry
of the said period of three years from the due date of furnishing the
said details.".
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 45
(AGHN 23, 1945 SAKA)
10. In the principal Act, in section 39, after sub-section (10), the following Amendment in section 39 sub-section shall be added, namely:—
"(11) A registered person shall not be allowed to furnish a return for a tax
of Punjab Act 5 of 2017.
period after the expiry of a period of three years from the due date
of furnishing the said return:
Provided that the Government may, on the recommendations
of the Council, by notification, subject to such conditions and
restrictions as may be specified therein, allow a registered person
or a class of registered persons to furnish the return for a tax
period, even after the expiry of the said period of three years from
the due date of furnishing the said return.".
Amendment 11. In the principal Act, the existing provision of section 44 shall be renumbered
as sub-section (1) thereof, and after sub-section (1) as so renumbered, the
following sub-section shall be added, namely:—
in section 44 of Punjab Act 5 of
2017. "(2) A registered person shall not be allowed to furnish an annual return
under sub-section (1) for a financial year after the expiry of a period
of three years from the due date of furnishing the said annual return:
Provided that the Government may, on the recommendations
of the Council, by notification, and subject to such conditions and
restrictions as may be specified therein, allow a registered person
or a class of registered persons to furnish an annual return for a
financial year under sub-section (1), even after the expiry of
the said period of three years from the due date of furnishing the
said annual return.".
12. In the principal Act, in section 52, after sub-section (14), the following Amendment in section 52 sub-section shall be added, namely:—
"(15) The operator shall not be allowed to furnish a statement under sub-
section (4) after the expiry of a period of three years from the due
of Punjab Act 5 of 2017.
date of furnishing the said statement:
Provided that the Government may, on the recommendations
of the Council, by notification, subject to such conditions and
restrictions as may be specified therein, allow an operator or a
class of operators to furnish a statement under sub-section (4), PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 46
(AGHN 23, 1945 SAKA)
even after the expiry of the said period of three years from the due
date of furnishing the said statement.".
Amendment 13. In the principal Act, in section 54, in sub-section (6), the words and sign
"excluding the amount of input tax credit provisionally accepted," shall be
omitted.
in section 54 of Punjab Act 5 of
2017.
Amendment 14. In the principal Act, in section 56, for the words "from the date immediately
after the expiry of sixty days from the date of receipt of application under the
said sub-section till the date of refund of such tax", the words "for the period of
in section 56 of Punjab Act 5 of delay beyond sixty days from the date of receipt of such application till the
2017. date of refund of such tax, to be computed in such manner and subject to such
conditions and restrictions as may be prescribed" shall be substituted.
15. In the principal Act, in section 62, in sub-section (2),—
(a) for the words "thirty days", the words "sixty days" shall be substituted;
Amendment in section 62 of Punjab and
Act 5 of 2017.
(b) the following proviso shall be added, namely:—
"Provided that where the registered person fails to furnish a
valid return within sixty days of the service of the assessment order
under sub-section (1), he may furnish the same within a further
period of sixty days on payment of an additional late fee of one
hundred rupees for each day of delay beyond sixty days of the
service of the said assessment order and in case he furnishes valid
return within such extended period, the said assessment order shall
be deemed to have been withdrawn, but the liability to pay interest
under sub-section (1) of section 50 or to pay late fee under section
47 shall continue.".
16. In the principal Act, in section 109,-
Amendment
(a) for the existing heading, the following heading shall be substituted,
namely:-
in section 109 of Punjab Act 5 of
2017. "Constitution of Appellate Tribunal and Benches thereof."; and
(b) in sub-section (2), for the words "the State Bench and the Area
Benches located in the State", the words "the State Benches" shall
be substituted.
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 47
(AGHN 23, 1945 SAKA)
17. In the principal Act, in section 110, for the words "the State Bench and Amendment in section 110 Area Benches", the words "the State Benches" shall be substituted.
of Punjab Act 5 of 2017.
18. In the principal Act, for section 114, the following section shall be
substituted, namely:-
Substitution of section 114 of Punjab "114. The Vice-President shall exercise such financial and administrative
powers over the State Benches of the Appellate Tribunal
Act 5 of 2017.
Financial and Administrative
in a State, as may be prescribed."
powers of Vice- President.
19. In the principal Act, in section 117,—
Amendment in section 117 (a) in sub-section (1), for the words "State Bench or Area Benches",
the words "State Benches" shall be substituted; and
of Punjab Act 5 of 2017.
(b) in sub-section (5), in clauses (a) and (b), for the words "State Bench
or Area Benches", the words "State Benches" shall be substituted.
20. In the principal Act, in section 118, in sub-section (1), in clause (a), for
the words "National Bench or Regional Benches", the words "Principal Bench"
Amendment in section 118 of Punjab Act shall be substituted.
5 of 2017.
21. In the principal Act, in section 119,—
Amendment in section 119 (a) for the words "National or Regional Benches", the words "Principal
Bench" shall be substituted; and
of Punjab Act 5 of 2017.
(b) for the words "State Bench or Area Benches", the words "State
Benches" shall be substituted.
22. In the principal Act, in section 122, after sub-section (1A), the following
sub-section shall be added, namely:—
Amendment in section 122 of Punjab Act "(1B) Any electronic commerce operator who,—
5 of 2017.
(i) allows a supply of goods or services or both through it by an
unregistered person other than a person exempted from registration
by a notification issued under this Act to make such supply;
(ii) allows an inter-State supply of goods or services or both through
it by a person who is not eligible to make such inter-State supply; or
(iii) fails to furnish the correct details in the statement to be furnished PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 48
(AGHN 23, 1945 SAKA)
under sub-section (4) of section 52 of any outward supply of goods
effected through it by a person exempted from obtaining registration
under this Act, shall be liable to pay a penalty of ten thousand rupees,
or an amount equivalent to the amount of tax involved had such
supply been made by a registered person other than a person paying
tax under section 10, whichever is higher.".
23. In the principal Act, in section 132, in sub-section (1),—
Amendment in section 132 (a) clauses (g), (j) and (k) shall be omitted;
of Punjab Act 5 of 2017.
(b) in clause (l), for the words, brackets and letters "clauses (a) to (k)",
the words, brackets and letters "clauses (a) to (f) and clauses (h)
and (i)" shall be substituted;
(c) in clause (iii), for the words "any other offence", the words, brackets
and letter "an offence specified in clause (b)" shall be substituted;
and
(d) in clause (iv), the words, brackets and letters "or clause (g) or
clause (j)" shall be omitted.
24. In the principal Act, in section 138,—
Amendment
(a) in sub-section (1), in the first proviso,—
in section 138 of Punjab Act 5 of 2017.
(i) for clause (a), the following clause shall be substituted, namely:—
"(a) a person who has been allowed to compound once in respect
of any of the offences specified in clauses (a) to (f), (h), (i) and (l)
of sub-section (1) of section 132;";
(ii) clause (b) shall be omitted;
(iii) for clause (c), the following clause shall be substituted, namely:—
"(c) a person who has been accused of committing an offence
under clause (b) of sub-section (1) of section 132;"; and
(iv) clause (e) shall be omitted; and
(b) in sub-section (2), for the words "ten thousand rupees or fifty per
cent of the tax involved, whichever is higher, and the maximum
amount not being less than thirty thousand rupees or one hundred
and fifty per cent of the tax, whichever is higher", the words
"twenty-five per cent of the tax involved and the maximum amount PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 49
(AGHN 23, 1945 SAKA)
not being more than one hundred per cent of the tax involved" shall
be substituted.
25. In the principal Act, after section 158, the following section shall be Insertion of new section inserted, namely:—
"158A. (1) Notwithstanding anything contained in sections 133, 152 and
Consent based 158, the following details furnished by a registered person
158A in Punjab Act 5 of 2017.
may, subject to the provisions of sub-section (2), and on
the recommendations of the Council, be shared by the
sharing of information furnished by
common portal with such other systems as may be
taxable person.
notified by the Government, in such manner and subject to such
conditions as may be prescribed, namely:—
(a) particulars furnished in the application for registration under
section 25 or in the return filed under section 39 or under
section 44;
(b) the particulars uploaded on the common portal for preparation
of invoice, the details of outward supplies furnished under section
37 and the particulars uploaded on the common portal for
generation of documents under section 68;
(c) such other details as may be prescribed.
(2) For the purposes of sharing details under sub-section (1), the
consent shall be obtained, of,-
(a) the supplier, in respect of details furnished under clauses (a),
(b) and (c) of sub-section (1); and
(b) the recipient, in respect of details furnished under clause (b)
of sub-section (1), and under clause (c) of sub-section (1) only
where such details include identity information of the recipient, in
such form and manner as may be prescribed.
(3) Notwithstanding anything contained in any law for the time
being in force, no action shall lie against the Government or the
common portal with respect to any liability arising consequent to
information shared under this section and there shall be no impact
on the liability to pay tax on the relevant supply or as per the
relevant return.".
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 14, 2023 50
(AGHN 23, 1945 SAKA)
26. In the principal Act, in Schedule III, in paragraph 6, for the words "lottery, Amendment in Schedule III betting and gambling", the words "specified actionable claims" shall be
substituted.
to Punjab Act 5 of 2017.
Retrospective 27. (1) In the principal Act, in Schedule III, paragraphs 7 and 8 and the
Explanation 2 thereof (as inserted vide Punjab Act No. 1 of 2019) shall be
deemed to have been inserted therein with effect from the 1st day of July,
exemption to certain activities and
2017.
(2) No refund shall be made of all the tax which has been collected, but
transactions in Schedule III to Punjab Act which would not have been so collected, had sub-section (1) been in force at
5 of 2017.
all material times.
Transitory 28. The amendments made under this Act shall be without prejudice to
provision.
provisions of any other law for the time being in force, providing for prohibiting,
restricting or regulating betting, casino, gambling, horse racing, lottery or online
gaming.
MANDEEP PANNU,
Principal Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.