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State of Punjab - Section

Section 7 in Punjab (Institutions and Other Buildings) Tax Act, 2011

7. Service of notice and demand notice.

- The notice, demand notice or any order, passed under this Act, shall be deemed to be duly served, if the same is sent on the address of the Institution or building, as the case may be:-
(a)by registered post; or
(b)delivered by any person deputed by the assessing authority; or
(c)delivered at the concerned institution or building through courier or
(d)by e-mail.