Section 11AAA in Punjab General Sales Tax Act, 1948
11AAA. [ Review of certain assessments etc. of tax. [Inserted by Punjab Act No. 3 of 1973, w.e.f. 15.11.1972.]
- Notwithstanding anything contained in this Act, the Assessing Authority shall review such assessments or reassessments made before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1972, as are not in conformity with the provisions of this Act as amended by the aforesaid Act and make such order varying or revising the order previously made as may be necessary for bringing the order previously made into conformity with the provisions of this Act as amended by the aforesaid Act :Provided that no order shall be made under this section against any dealer without giving him an opportunity of being heard.]
