Section 14(2) in The Punjab Tax on Luxuries Act, 2009
(2)Notwithstanding anything contained in sub-section (1), the Commissioner may, on his own motion or on the basis of the information received by him, make an assessment of the tax, payable by a proprietor to the best of him judgement and determine the tax payable by him, where,-(a)the proprietor has not filed the return under section 13; or(b)there are definite reasons to believe that the return filed by a proprietor, is not correct and complete; or(c)there are reasonable grounds to believe that the proprietor has not paid the due amount of tax; or(d)provisional assessment has been made.
