As per section 44 of the Punjab Vat Act, every person required to keep and maintain account books or other records, shall retain them until the expiry of six years after the end of the year to which these relate or for such further period as may be required or until the assessment becomes final, which ever is later. Since every person is required to make self assessment of tax u/s 26(1) and since if no notice u/s 29(2) is issued for 2008-09 till 31-03-2015, then assessee can not be expected to retain books beyond 31-03-2015 under the provisions of the law. However at present assessment notices u/s 29(2) for assessment year 2008-09 are being issued in abundance by the excise and taxation department in the month of October for assessments getting time barred till 20-11-2015. In theses notices all enquiries relating to mismatches with regard to books and other evidences requiring substantiation with books are being called for. Such an action does not appear to be in harmony with the provision of the law inspite post amendmend the provisons of section 29(4) and is resulting genuine hardship to the Vat dealers