Section 11AA(1) in Punjab General Sales Tax Act, 1948
(1)Notwithstanding anything contained in this Act, the Assessing Authority shall (whether or not an application is made to him in this behalf), review all assessments and reassessments made before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1967, in respect to declared goods and make such order varying or revising the order previously made as may be necessary for bringing the order previously made into conformity with the provisions of this Act as amended by the Punjab General Sales Tax (Amendment and Validation) Act, 1967 :Provided that no proceeding for review shall be initiated without giving the dealer concerned a notice in writing of not less than thirty days.
