1981 (11) TMI 167

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....s of this section: "Section 11. (1) If the Assessing Authority is satisfied without requiring the presence of dealer or the production by him of any evidence that the returns furnished in respect of any period are correct and complete, he shall assess the amount of tax due from the dealer on the basis of such returns. (2) If the Assessing Authority is not satisfied without requiring the presence of 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 on such dealer a notice in the prescribed manner requiring him, on a date and at a place specified therein, either to attend in person or to produce or to cause to be produced any evidence o....

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....SC). Vide this amendment only the word "registered" prior to the word "dealer" has been dropped and the period of limitation has been raised from three years to five years. In all other respects the amended sub-section (4) is in pari materia with sub-section (4) of the Act as it stood prior to Punjab Amendment Act No. 28 of 1965. While interpreting that sub-section, this is what has been held by the Supreme Court: "Section 11(4) of the East Punjab General Sales Tax Act, 1948, provided: 'If a registered dealer, having furnished returns in respect of a period, fails to comply with the terms of a notice issued under sub-section (2), the Assessing Authority shall, within three years after the expiry of such period, proceed to assess to the b....