Section 7C(1) in The Punjab Motor Vehicles Taxation Act, 1924
(1)If in consequence of an information, the Licensing Officer discovers that the tax due from the owner has been under determined or escaped determination in any year, the Licensing Officer, may, at any time within ten years following the close of the year for which re-determination is to be made and after giving the owner a reasonable opportunity in the prescribed manner of being heard, proceed to re-determine the tax payable.
