Section 21(ii) in The Punjab Passengers and Goods Taxation Rules, 1952
(ii)If at the close of the year or at [any time during the year] [Substituted vide Punjab Government Notification No. 912-E&T-53/1027, dated 4th April, 1953.], the Assessing Authority without requiring the presence of an owner or the production of evidence by him is not satisfied with the returns serve on such owner, a notice in form PTT 10, requiring him on date and at a place to be furnished thereon, either to attend in person or to produce or cause to be produced any evidence on which such owner may rely in support of such returns.
