Section 40A(2) in Punjab General Sales Tax Rules, 1949
(2)On the receipt of an application from the dealer for compounding of tax under sub-rule (1) the Commissioner shall call for the returns filed by such dealer in respect of his gross turnover for that year and all other relevant documents for scrutiny and any deficiency or discrepancy noticed by him shall be pointed out to the dealer by means of a check-slip within a period of three months from the date of receipt of the said application requiring him to rectify the deficiency or discrepancy so pointed out within a period of one month from the receipt of check-slip by him.
