Section 11 in The Punjab Tax on Lotteries Act, 2005
11. Re-assessment of tax.
(1)If in consequence of definite information, which has come into his possession, the Assessing Authority discovers that any draw has been under-assessed, or escaped assessment in any year, the Assessing Authority may, at any time within a period of three years following the close of the year, for which any draw is proposed to be re-assessed and after giving the promoter a reasonable opportunity of being heard, proceed to re-assess the tax payable on the draw, which has been under-assessed or has escaped assessment.(2)The Assessing Authority may at any time within one year from the date of any order passed by him and subject to such conditions, as may be prescribed, rectify any clerical or arithmetic mistake apparent from the record.
