Punjab (Institutions and other buildings) Tax Act, 2011

GOVERNMENT OF PUNJAB
Department of Legal And Legislative Affairs

Punjab (Institutions and other buildings) Tax Act, 2011
Punjab Act No. 9 of 2011

An Act to provide for levy and collection of tax on certain institutions and buildings situated outside the municipal areas in the State of Punjab and for the matters connected therewith or incidental thereto.

1. Short title and commencement.
2. Definitions.
3. Power to levy tax.
4. Self assessment.
5. Correctness of Returns
6. Assessment of tax.
7. Service of notice and demand notice.
8. Penalty for failure to pay tax when due.
9. Power to seal.
10. Authority competent to impose penalty.
11. Recovery of tax payable by the owner.
12. Tax not invalid for defect of form.
13. Recovery of arrears of tax.
14. Notice of transfer of title.
15. Notice of construction or reconstruction of enlargement or reoccupation of an institution or building.
16. Power to enter for assessment.
17. (1) Power of assessing authority to call for information.
    (2) Penalty for failure to pay tax when due.
18. Appeal.
19. Condonation of delay.
20. Revision.
21. Tax, not to be questioned except under this Act.
22. Applicability of other enactment.
23. Bar to proceedings.
24. Bar on jurisdiction.
25. Power to remove difficulties.
26. Overriding effect of this Act.
27. Repeal and saving.

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