https://www.taxtmi.com/caselaws?id=153882 Non-compliance with a section 11(2) notice under the Punjab General Sales Tax Act can justify treatment of the assessment as one made under section 11(4). The notice required the dealer to attend, produce accounts and documents, and raise objections with evidence; the record showed only partial compliance, not full compliance with those requirements. On that basis, the assessment order dated 24 July 1961 was held to fall within section 11(4), and the question was answered in the negative in favour of the assessee. en-us Tue, 27 Apr 1982 00:00:00 +0530 Thu, 01 Aug 2013 14:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153882 Non-compliance with a section 11(2) notice under the Punjab General Sales Tax Act can justify treatment of the assessment as one made under section 11(4). The notice required the dealer to attend, produce accounts and documents, and raise objections with evidence; the record showed only partial compliance, not full compliance with those requirements. On that basis, the assessment order dated 24 July 1961 was held to fall within section 11(4), and the question was answered in the negative in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 27 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153882