Section 18(5) in The Punjab Agricultural Produce Markets (General) Rules, 1962
(5)If a question arises whether a person is entitled to exemption under sub- rule (1) (c) or (2) (b), the [Secretary] [Substituted vide Notification No. 11 (13)-M-1-83/21424 dated 13/14.10.1987 Corrigendum 11 (13)-M-1-83/25831 dated 9.12.87 published in the Gazette 9.12.87.] of the Board shall assess the turnover of the person concerned after giving him an opportunity of being heard. His decision shall be final and conclusive.
