Section 4(3) in Punjab (Institutions and Other Buildings) Tax Act, 2011
(3)If any owner or occupier, as the case may be, who has made self- assessment under sub-section (1), later on discovers any bona fide error or omission in the self -assessment he may rectify such error or omission. If such rectification results in a higher amount of tax due than the original tax, he shall make payment of the additional amount of tax within a period of thirty days from the date of rectification. In case, the tax paid is more than the tax due, the excess payment of tax shall be refundable on filing an application to the assessing authority by the owner or the occupier as the case may be.
