Section 11(2) in Punjab General Sales Tax Act, 1948
(2)If the Assessing Authority is not satisfied without requiring the presence of [dealer] [Substituted for 'registered dealer' by Punjab Act No. 28 of 1965.] who furnished the returns or production of evidence that the returns furnished in respect of any period are correct and complete, he shall serve on such dealer a notice in the prescribed manner requiring him, on a date and place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such dealer may rely in a support of such returns.
