Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 39] [Entire Act] UT Chandigarh - Subsection Section 39(3) in The Punjab Tax on Luxuries Act, 2009 (3)Where such rectification may reduce an assessment or penalty, the assessing authority shall make the refund, which may be due to the proprietor.
