Section 30 in The Punjab Apartment Ownership Act, 1995
30. Recovery of taxes.
- For the purposes of assessment and levy of taxes on land and buildings under any law for the time being in force neither the buildings nor the property nor the common areas and facilities shall be deemed to be the separate property of the association for the purposes of assessment and levy of such taxes :Provided that the association shall collect Government and municipal taxes, including the ground rent, from the apartment owners and remit the same to the Government or the local authority, as the case may be.
