Section 19(2) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for -(a)the form and manner in which the returns under section 4 shall be furnished ;(b)the manner of giving a reasonable opportunity of being heard under sub-section (1) of section 8;(c)the conditions subject to which any clerical or arithmetical mistakes may be rectified in orders passed by the assessing authority ;(d)the manner of allowing refunds under section 9.
