Section 6 in Punjab (Institutions and Other Buildings) Tax Act, 2011
6. Assessment of tax.
(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.(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.(3)If, after making assessment under sub-section (2); the assessing authority comes to the conclusion that a tax becomes due from the owner or the occupier, as the case may be , it shall send and intimation to the owner or the occupier by specifying therein the amount of due tax, which shall be deemed to be a demand notice.(4)The amount of tax found under sub-section (1) or sub-section (3), shall be paid by the owner or the occupier within a period of thirty days from the date of issue of demand notice.Provided that before directing the owner or the occupier to pay the amount of tax under sub section (1) or sub-section(3) he shall be given an opportunity of being heard by the assessing authority.
