Section 22 in Punjab (Institutions and Other Buildings) Tax Act, 2011
22. Applicability of other enactment.
- Where any owner or occupier, as the case may be, constructs or reconstructs an institution or a building in violation of any of the provisions of the Punjab New Capital (Periphery) Control Act, 1952, the Punjab Regional and Town Planning and Development Act, 1995 and the Punjab Apartment and Property Regulation Act, 1995 or any other enactment, and pays tax under this Act, he shall not be protected from any action for such violation under the aforesaid enactments.Explanation. - It is clarified that by merely making payment of tax under this Act, no institution or building shall be deemed to have been regularised, if it otherwise contravenes any of the provisions of the aforesaid Acts.
