Section 31(4) in Punjab General Sales Tax Act, 1948
(4)For the removal of doubts, it is hereby declared that nothing in sub- section (1) and clause (b) of sub-section (3) shall be construed as preventing any person -(i)from questioning in accordance with the provisions of the Principal Act, the assessment, reassessment, levy or collection of the aforesaid tax; or(ii)from claiming refund of the aforesaid tax paid by him in excess of the amount due from him under any such law.
