Section 35 in The Police Enhanced Penalties Ordinance, 2005
35. Scrutiny of returns.
(1)Each and every return in relation to any tax period furnished by a registered dealer shall be scrutinized by the Assessing Authority within a period of three months of filing of such return to verify the correctness of calculation, application of correct rate of tax and interest and input tax credit claimed therein; and full payment of tax and interest payable by the dealer during such period.(2)If any mistake is detected as a result of such scrutiny made as per provision of sub-section (1) the Assessing Authority shall serve a notice in the prescribed form on the dealer to make payment of extra amount of tax along with the interest as per the provisions of the Act, if it is payable by a date specified in the said notice.
