Section 27(2)(h) in Punjab General Sales Tax Act, 1948
(h)the returns to be furnished under sub-section (3) of section 10, and dates by which, and the authority to which such returns shall be furnished;(hh)The manner of deposit under sub-section (3) and the certificate referred to in sub-section (4) of section 10-C-(i)the date by which returns for any period are to be furnished and the procedure to be followed for assessment under section 11;(ii)the manner of payment of tax, penalty or interest;