Section 31(2) in The Police Enhanced Penalties Ordinance, 2005
(2)If the Assessing Authority has reasons to believe that the turnover of sales or the turnover of the purchases of any dealer is likely to exceed or has exceeded the taxable limit as specified in sub-section (4) of section 12, it may, by notice served in the prescribed manner, require such dealer to furnish return as if he was a registered dealer, but no tax shall be payable by him unless his gross turnover exceeds the taxable limit provided under sub-section (4) of section 12.
