Section 9 in Punjab (Institutions and Other Buildings) Tax Act, 2011
9. Power to seal.
- If the tax and penalty payable under this Act, are not paid by the owner or the occupier, as the case may be , within a period of sixty days from the date of issue of demand notice, the assessing authority shall make an application to the competent authority for sealing the building or the institution, as the case may be. The competent authority shall seal the institution or building, as the case may be, after giving a notice of thirty days to the owner or the occupier to pay the tax and penalty. The sealing shall remain effective, till the tax and penalty, are recovered.
