Section 14(5) in The Punjab Tax on Lotteries Act, 2005
(5)Where the person to whom a notice under this section has been issued, proves to the satisfaction of the Assessing Authority that the sum demanded therein or any part thereof, is not due by him to the promoter or that he does not hold any money for or on account of the promoter, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof to the Assessing Authority.
