Section 6(2) in Punjab (Institutions and Other Buildings) Tax Act, 2011
(2)Notwithstanding anything contained in sub-section (l), the assessing authority on his own motion or on the basis of the information received by him, may, make an assessment to the best of his judgement, of the tax, payable by the owner or the occupier, as the case may be, where,-(a)The owner or the occupier fails to file a return under sub-section (1) of section 4 ; or(b)There is definite reason to believe that a return, filed under subsection (1) of section 4 by the owner or the occupied is not correct or complete.
