Section 15 in Punjab (Institutions and Other Buildings) Tax Act, 2011
15. Notice of construction or reconstruction of enlargement or reoccupation of an institution or building.
- When any new institution or building is constructed or reconstructed or enlarged or reoccupied after its vacation, the person liable for payment of tax under this Act, shall give notice thereof in writing to the assessing authority within a period of thirty day from the date of completion of such construction, reconstruction, enlargement or reoccupation as the case may be.
