Section 11(1) in Punjab General Sales Tax Act, 1948
(1)If the Assessing Authority is satisfied without requiring the presence of [dealer] [Substituted for 'registered dealer' by Punjab Act No. 28 of 1965.] or the production by him of any evidence that the returns furnished in respect of any period are correct and complete, [he shall pass an order of assessment on the basis of such returns within a period of three years from the last date prescribed for furnishing the last return in respect of such period] [Substituted vide Punjab Act No. 12 of 1998.]
