Section 30(1) in The Punjab Value Added Tax Act, 2005
(1)Notwithstanding anything contained in section 29, where fraud or willful neglect has been committed with a view to evade or avoid the payment of tax or due tax has not been paid or a return has not been filed by or on behalf of a person, the designated officer may, for the reasons to be recorded in writing, make provisional assessment for any period to determine the tax liability so evaded, avoided or unpaid:Provided that tax liability of such a person shall be assessed finally after he files his return in the prescribed manner.
