Section 6(1) in Punjab (Institutions and Other Buildings) Tax Act, 2011
(1)Where after filing a return under sub-section (l) of section 4, it is found that even after adjustment of any tax paid on the basis of such return, an additional tax is still due, an intimation in this regard shall be sent to the owner or the occupier, as the case may be, by the assessing authority, specifying therein, the amount of tax so payable and such intimation shall be deemed to be a demand notice.
