Section 4(2)(d) in The Punjab General Sales Tax (Second Amendment) and Validation Act, 2000
(d)any tax due on the first stage of sale of oilseeds as specified against serial No 3, under column 2 of Schedule 'D' of the principal Act in respect of the period commencing on the 20th day of October, 1998, and ending with the 14th day of October, 1999, but not assessed or levied may be assessed or levied and collected in the manner provided in the principal Act, notwithstanding the period of limitation provided thereon.