Section 4(2)(c) in The Punjab General Sales Tax (Second Amendment) and Validation Act, 2000
(c)any tax levied or purported to have been levied on the first stage of sale of oil-seeds as specified against serial No. 3, under column 2 of Schedule 'D' of the Principal Act in respect of the period commencing on the 20th day of October, 1998, and ending with the 11th day of October, 1999, but not collected, may be recovered in the manner provided in the principal Act; and