Section 4(3) in The Punjab General Sales Tax (Second Amendment) and Validation Act, 2000
(3)For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person-(a)from questioning in accordance with the provisions of the principal Act and the rules made thereunder, the levy or collection of such tax; or(b)from claiming refund of any tax paid by him in excess of the amount due from him under the principal Act as amended by this Act.
