Section 11(5) in Punjab General Sales Tax Act, 1948
(5)[ If a dealer does not furnish returns in respect of any period by the last date prescribed, 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 and after giving the dealer a reasonable opportunity of being heard pass an order of assessment to the best of his judgement.] [Substituted vide Punjab Act No. 12 of 1998.]
