Section 32 in Punjab General Sales Tax Rules, 1949
32.
Every order of assessment shall be recorded in writing and, where the Assessing Authority determines the turnover of a dealer at figures different from that shown in the return submitted under the provisions of these rules, the order shall state briefly the reasons therefor, but a failure to state reasons shall not affect the validity of the assessment order. An attested copy of the order shall be supplied to the assessee free of cost.
