Section 33 in Punjab General Sales Tax Rules, 1949
33.
If the appropriate Assessing Authority is not satisfied without requiring the presence of the dealer who furnished the returns or production of evidence that the returns furnished in respect of any period are correct and complete, he shall serve a notice in Form ST. XIV, as required by sub-section (2) of section 11 of the Act upon him:(a)calling upon him to produce his book of accounts and other documents, which such authority wishes to examine together with any objection which the dealer may wish to prefer and any evidence which he may wish to produce in support thereof; and(b)stating the period or the return period or periods in respect of which assessment is proposed, and he shall fix a date, ordinarily not less than 10 days after the date of service of the notice for producing such accounts and documents and for considering any objection which the dealer may prefer.
