Section 150(5) in The Punjab Panchayati Raj Act, 1994
(5)Where a proposal for the imposition of a tax has been received by the State Government under clause (a) of sub-section (4) the State Government may notify the imposition of the tax in accordance with proposal and shall, in the notification, specify a date, not less than thirty days from the date of its publication, on which the tax shall come into force.
