Section 31(8) in The Punjab Agricultural Produce Markets (General) Rules, 1962
(8)Such member or members may after inspection prepare a return or may amend the return already furnished, on the basis of transactions, appearing in the dealers accounts books, and the Committee may levy a fee or, as the case may be, an additional fee, under Section 23 on the basis of such return or amended returns, but if the account books are reported to be unreliable, or as not providing sufficient material for proper preparation or amendment of the return or if no such books are maintained or produced, the Committee may assess the amount of the dealer's business on such information as may be available or on the basis of best judgment, and levy fee on the basis of such assessment.
