Section 4(4) in The Punjab General Sales Tax (Amendment and Validation) Act, 1987
(4)For the removal of doubts, it is hereby declared that nothing in sub-section (i) and clause (b) of sub-section (3) shall be construed as preventing any person.-(i)front questioning in accordance with the provisions of the principal Act, the assessment, reassessment, levy or collection of the aforesaid tax:(ii)from claiming refund of the aforesaid tax paid by him in excess of the amount due from him under any such law.
