Section 18 in The Punjab Forward Contracts Tax Rules, 1951
18.
(1)If any sum is payable by a dealer under rule 11, the appropriate Assessing Authority shall serve a notice in form F.C. XI upon him, specifying the date, not less than thirty days after the service of the notice, on or before which payment shall be made, and he shall also fix a date, on or before which the dealer shall furnish the receipt challan in proof of such payment.(2)When the challan is produced, the appropriate Assessing Authority shall make the necessary entry in the personal file of the dealer.
