Section 21 in The Punjab Passengers and Goods Taxation Rules, 1952
21. Assessment.
- (i) When tax is paid under [clause (i) and (ii) of sub-rule (i) of a Rule 9] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/522 Amd.(5)/74, dated 4th November, 1974.] if the Assessing Authority is satisfied without requiring the presence of the owner or the production by him of any evidence that the returns furnished under Rule 17(3), in respect of any period are correct and complete it may at any time during the year and shall at the close of the year or after the closure of business, if it takes place during the year, assess and amount of tax due from the owner on the basis of such returns.(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.(iii)On the day specified in the notice or as soon afterwards as may be, the Assessing Authority after hearing such evidence as the owner may produce and such other evidence as the Assessing Authority may require on specified point shall assess the amount of tax due from the owner.
