Section 39(5) in The Police Enhanced Penalties Ordinance, 2005
(5)On the date specified in the notice under sub-section (1) or as soon as may be thereafter the Commissioner or the Assessing Authority or such Tax Officer as the case may be, shall, after considering all the evidence produced in course of the proceedings or collected by him, -(a)confirm the self assessment made under section 37;(b)set aside the self assessment made under section 37 and assess the amount of tax due from the dealer; or(c)assess the amount of tax due from the dealer if no assessment has been made under section 37;Provided that if the Commissioner or the Assessing Authority or such Tax Officer as the case may be, proposes to rely on the evidence collected by him, the dealer shall be afforded a reasonable opportunity of being heard before any adverse inference is drawn:Provided also that in case where the Assessing Authority initiates action under the provision of sub-section (1), sub-section (3) and sub-section (4) of section 39, it shall, submit a report thereof to the Commissioner.Provided further that the Assessing Authority shall not take any action in respect of clause (b) and clause(c) of sub-section(5) of section 39 unless authorized to do so in writing by the Commissioner.
