Section 37 in Punjab General Sales Tax Rules, 1949
37. Procedure of assessment of tax, penalty and interest on objection :-
After considering any objection made by the dealer and any evidence produced in support thereof, the Assessing Authority after giving the dealer an opportunity of being heard, shall assess the amount of tax [and interest] [The words 'and interest' in Rule 37 inserted by GSR 35/P.A.46/48/S.27/Amd(29)/79 dated 21.3.1979.], if any, and impose penalty if any to be paid by the dealer.
