Section 132 in The Punjab Municipal Corporation Act, 1976
132. Assessment of development tax
. - (1) The Commissioner or an officer authorised by him in this behalf shall at any time after the publication of the notification under Section 131 assess the amount of development tax payable by the person concerned and shall give a notice in writing to such person stating the amount of the tax and the instalments, if any, and the dates on which the tax shall be paid together with such other particulars as may be necessary.(2)Any person on whom a notice of assessment is served under sub-section (1) may, within one month from the date of service of such notice file an objection against such assessment before the Commissioner or an officer authorised by him in this behalf :Provided that an objection may be entertained after the expiry of the period of one month if the Commissioner or an officer authorised by him under sub-section (1) is satisfied that the failure to file objection was due to any cause beyond the control of the objector.(3)After an opportunity has been given to the objector of being heard, the Commissioner or an officer authorised under sub-section (1) shall decide the objection and may then confirm, modify or cancel the assessment.(4)If the person on whom a notice of assessment is served under sub-section (1) fails to file an objection under sub-section (2), the order of assessment shall be conclusive and shall not be questioned before any Court or Tribunal.
