Section 11(4) in Punjab General Sales Tax Act, 1948
(4)If a dealer having furnished returns in respect of a period fails to comply with the terms of notice issued under sub-section (2), the Assessing Authority shall, [within a period of three years from the last date prescribed for furnishing the last return in respect of such period, pass an order of assessment to the best of his judgement.] [Substituted vide Punjab Act No. 12 of 1998.]
