Section 16(a) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(a)If the amount of the tax due has not been deposited within the time prescribed under rule 15 the Petrol Taxation Officer shall cause a notice in Form P.F., appended to these rules, to be issued and serve on the [dealer] [Word retail omits vide Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] requiring him to make payment of the unpaid amount of tax within ten days of the date of service of the said notice.
