Section 45 in Punjab General Sales Tax Rules, 1949
45. Notice regarding payment of amount :-
(1)If any sum is payable by the dealer under rule 37, the appropriate Assessing Authority shall serve a notice in Form ST XVI upon him specifying the date, not less than [fifteen days and not more than thirty days from the date] [Words in Rule 45(1) Substituted for 'thirty days after' by GSR 35/P.A.46/48/S.27/Amd(29)/79 dated 21.3.1979.] of service of the notice, on or before which payment shall be made and he shall also fix a date, on or before which the dealer shall furnish the receipt challan in proof of such payment.(2)When the challan is produced the appropriate Assessing Authority shall make the necessary entry in the personal file of the dealer.
