Section 6(4) in Punjab (Institutions and Other Buildings) Tax Act, 2011
(4)The amount of tax found under sub-section (1) or sub-section (3), shall be paid by the owner or the occupier within a period of thirty days from the date of issue of demand notice.Provided that before directing the owner or the occupier to pay the amount of tax under sub section (1) or sub-section(3) he shall be given an opportunity of being heard by the assessing authority.
