Published by Authority — The Punjab State Development Tax

EXTRAORDINARY Published by Authority CHANDIGARH, THURSDAY, SEPTEMBER 20, 2018 (BHADRA 29, 1940 SAKA) Nil Price : Rs 2.70 PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION NOTIFICATION The 14th September, 2018 No.G.S.R.71/P.A.11/2018/S.23/2018.-In exercise of the powers conferred by section 23 of the Punjab State Development Tax Act, 2018 (Punjab Act No.11 of 2018), and all other powers enabling him in this behalf, the Governor of Punjab, is pleased to make the following rules for carrying out the purposes of the said Act, namely: RULES Short title and commencement.- (1) These rules may be called the Punjab State Development Tax Rules, 2018. They shall come into force on and with effect from the date of their publication in the Official Gazette. Definitions .-In these rules, unless the context otherwise requires; (a) "Act" means the Punjab State Development Tax Act, 2018 (Punjab Act No.11 of 2018); (b) "Form" means a Form appended to these rules; (c) "place of work" in relation to a person or employer means the place where such person or employer ordinarily carries on his profession, trade, calling or employment; (d) "section" means a section of the Act; and (e) "treasury" in respect of a person or an employer enrolled or registered within the jurisdiction of a designated officer, means the branch of a scheduled bank transacting business of the Government of Punjab or any Government Treasury or sub-treasury, as the case may be, located within the jurisdiction of the said officer . Grant of certificate of registration .- (1) An application for obtaining a certificate of registration under sub-section (1) of section 6 shall be made in Form PSDT-1. Section 6 An application for obtaining a certificate of enrolment under sub-section (2) of section 6 shall be mad