Section 11C(1) in Punjab General Sales Tax Act, 1948
(1)Notwithstanding the period of limitation provided for assessment or re-assessment in section 11 or section 11-A or in any other provisions of this Act, assessment or re-assessment may be made at any time in consequence of or to give effect to any order made by any court or other authority, in exercise of the powers vested in it under the law for the time being in force.
