Section 43(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Where any order passed by the Assessing Authority in respect of a dealer for any period is found to be erroneous or prejudicial to the interest of revenue consequent to or in the light of an order under section 72, section 73 or section 74 or order of any court which has become final, then notwithstanding anything contained in the Act, the Assessing Authority may proceed to reassess the tax payable by the dealer in accordance with such order, at any time within a period of two years from the date of such order.
