Section 31(7) in The Punjab Agricultural Produce Markets (General) Rules, 1962
(7)[ The assessing authority may after inspection prepare a return or may amend the return already furnished, on the basis of transactions, appearing in the dealers accounts books, and the assessing authority may determine or as the case may be an additional fee levied under Section 23 on the basis of such return or amended returns, but if the account books are reported to be unreliable, or as not providing sufficient material for proper preparation or amendment of the return or if no such books are maintained or produced, the assessing authority may assess the amount of the dealer's business on such information as may be available or on the basis of best judgment, and determine fee due on the basis of such assessment] [Substituted vide Punjab Notification dated 15.3.1999.]
