Section 10C(8) in Punjab General Sales Tax Act, 1948
(8)Payment by way of deduction in accordance with sub-section (1) or sub- section (2) shall be without prejudice to any other mode of recovery of tax due under this Act from the contractor or sub-contractor, as the case may be.Explanation.- For the purpose of this section assessing authority shall be construed such authority having jurisdiction over the place where the business or residence of the person making deduction of tax is located.]
