Section 35(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Each and every return in relation to any tax period furnished by a registered dealer shall be scrutinized by the Assessing Authority within a period of three months of filing of such return to verify the correctness of calculation, application of correct rate of tax and interest and input tax credit claimed therein; and full payment of tax and interest payable by the dealer during such period.
