Section 46(2) in The Police Enhanced Penalties Ordinance, 2005
(2)If the Assessing Authority in the course of any proceedings under the Act or otherwise has reasons to believe that any person has become liable to a tax or penalty, or both, under sub-section (1), he shall serve on such person a notice in the prescribed form requiring him to appear and show cause as to why a penalty of any sum as provided under sub- section (1) should not be imposed on him.
