Section 10(3) in Punjab General Sales Tax Act, 1948
(3)[ Such dealers as may be required so to do by the assessing authority by notice served in the prescribed manner and every registered dealer shall -.(i)furnish such returns by such dates and to such authority as may be prescribed; and(ii)file a declaration in respect of the goods which have been purchased from a registered dealer within the State of Punjab in such manner and form and to such authority as may be prescribed.]
