Section 14(1) in The Punjab Tax on Luxuries Act, 2009
(1)Where on scrutiny of a return filed either under sub-section (1) or sub-section (6) of section 13, any tax or interest is found to be due after adjustment of any tax or interest paid on self-assessment or otherwise, then, without prejudice to the provisions of sub-section (2), an intimation sent to the proprietor in this regard by the assessing authority, shall be deemed to be a notice of demand, served under sub-section (11), and all the provisions of this Act shall apply accordingly:Provided that the acknowledgement of return shall be deemed to be an Intimation, in case, no sum is payable by the proprietor or no refund is due to him:Provided further that no intimation under this sub-section, shall be sent after the expiry of a period of two years from the date of expiry of the year in which the return is filed.
