Section 6(3) in Punjab (Institutions and Other Buildings) Tax Act, 2011
(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.
