Court Upholds Section 29(7) of Punjab VAT Act; Affirms Assessment Amendment Process as Constitutional and Fair.

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....Constitutional validity of Section 29(7) of the Punjab Value Added Tax Act, 2005 - power to amend amend assessment - The dealer is provided with an opportunity of hearing at the time when the designated officer after getting approval from the Commissioner proceeds to amend the assessment order. Under the circumstances, the provision in question cannot be termed to be unreasonable - HC....