Section 11AAAA in Punjab General Sales Tax Act, 1948
11AAAA. [ Review of certain assessments of tax on margarine and validation of certain assessments. [Inserted by Punjab Act No. 2 of 1978 w.e.f. 31.8.1977.]
(1)Notwithstanding anything contained in this Act, the Assessing Authority shall review such assessments, reassessments made before the commencement of the Punjab General SalesTax (Amendment and Validation) Act, 1978, as are not in conformity with the provisions of this Act, as amended by the aforesaid Act, and make such order varying or revising the order previously made as may be necessary for bringing the order previously made into conformity with the provisions of this Act as amended by the aforesaid Act :Provided that no order shall be made under this section against any dealer without giving him an opportunity of being heard.(2)Notwithstanding anything contained in any judgment, decree or order of any court or other authority to the contrary but subject to the provisions of sub-section (1), any assessment, reassessment, levy or collection of any tax in respect of margarine made or purporting to have been made, and any action or thing taken or done or purporting to have been taken or done in relation of such assessment, reassessment, levy or collection under the provisions of this Act before commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1978, shall be as valid and effective as if such assessment, reassessment, levy or collection or action or thing had been made, taken or done under this Act as amended by the Punjab General Sales Tax (Amendment and Validation) Act, 1978.(3)For the removal of doubts it is hereby declared that nothing in sub- section (2) shall be construed as preventing any person -(a)from questioning in accordance with the provisions of the Act and rules made thereunder, the assessment, reassessment, levy or collection of tax on margarine for any period, or(b)from claiming refund of any tax paid by him in excess of the amount due from him under the Act as amended by the Punjab General Sales Tax (Amendment and Validation) Act, 1978.]
