Section 14(7) in The Punjab Tax on Luxuries Act, 2009
(7)The assessing authority may, with the prior permission of the Commissioner, amend an assessment, made under sub-section (2) or sub-section (3), as the case may be, within a period of three years from the date of the order of assessment, if it discovers under-assessment of tax, payable by a proprietor for the reason that-(a)such a proprietor has committed fraud or wilful neglect; or(b)such a proprietor has misrepresented; or(c)a part of the amount, received on account of luxury provided in a hotel or a banquet hall, has escaped assessment.
