Section 9(3) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(3)The assessment of an eligible unit in respect of which deferment or exemption certificate has been granted shall be made in accordance with the provisions of the Act and the rules made thereunder as early as possible and shall be completed by the 31st day of December in respect of the assessment year immediately preceding thereto and the additional demand so determined, if any, shall be paid as per the provisions of the Act and the rules made thereunder.
