Section 11(3) in Punjab General Sales Tax Act, 1948
(3)On the day specified in the notice or as soon as afterwards as may be, the Assessing Authority shall, after hearing such evidence as the dealer may produce, and such other evidence as the Assessing Authority may require on specified points, [pass an order of assessment within a period of three years from the last date prescribed for furnishing the last return in respect of any period] [Substituted vide Punjab Act No. 12 of 1998.].
