Section 45(1) in Punjab General Sales Tax Rules, 1949
(1)If any sum is payable by the dealer under rule 37, the appropriate Assessing Authority shall serve a notice in Form ST XVI upon him specifying the date, not less than [fifteen days and not more than thirty days from the date] [Words in Rule 45(1) Substituted for 'thirty days after' by GSR 35/P.A.46/48/S.27/Amd(29)/79 dated 21.3.1979.] of service of the notice, on or before which payment shall be made and he shall also fix a date, on or before which the dealer shall furnish the receipt challan in proof of such payment.
