Section 14(3) in Punjab (Institutions and Other Buildings) Tax Act, 2011
(3)In case, the owner or the occupier, who transfers the title under sub section (1), fails to inform the assessing authority in writing, he shall, in addition to any other liability continue to be liable for the payment of tax, payable under this Act in respect of the institution or building, as the case may be, unless he informs in writing or until the transfer is recorded by the assessing authority.
