Section 14(6) in The Punjab Tax on Luxuries Act, 2009
(6)The assessing authority after taking into account all the relevant material, available with it, shall, on the date, specified in the notice, served under sub-section (5) or soon thereafter, as the case may be, and after taking into consideration such evidence, as may be produced by the proprietor, by an order in writing, make an assessment, determining the sum, payable by or refundable to the proprietor on the basis of such assessment.
