Section 13(6) in The Punjab Tax on Luxuries Act, 2009
(6)If a proprietor discovers any bona-fide error or omission in any return, furnished by him, he may rectify such error or omission by filing a revised return immediately after the detection of such error or omission. If such rectification results in a higher amount of tax, to lie due than the one, shown in the original return, the same shall be accompanied by the receipt of payment of the higher or the additional amount of tax payable, alongwith the interest at the rate of two per cent per month for the period of delay in such manner, as may be prescribed. No such rectification shall, however, be allowed after the end of the year immediately following the year to which the rectification relates or after the issuance of a notice for assessment, whichever is earlier. Where such rectification results in excess amount of tax having been paid than the due tax, such excess amount shall be refunded on application made by the proprietor in such manner, as may be prescribed.
