Section 14(1) in Punjab (Institutions and Other Buildings) Tax Act, 2011
(1)Whenever the title of the owner or the occupier, liable to pay tax under this Act in respect of any institution or building, as the case may be, is transferred to any person, such owner or occupier and the person to whom such title is transferred, shall, within a period of three months from the date of execution of the instrument of transfer or deed of registration or otherwise, as the case may be, given notice in writing of such transfer to the assessing authority.
