Section 17 in Punjab (Institutions and Other Buildings) Tax Act, 2011
17. Power of assessing authority to call for information.
(1)To determine the amount of tax of any institution or building, the assessing authority, may require the owner or the occupier of such institution or building, or of any portion thereof to furnish it within such reasonable period, as the assessing authority may specify in this behalf, the written information signed by such owner or occupier-(a)as to the name and place of residence of the owner or the occupier or of both of such institution or building; or(b)as to the measurements or dimensions of such institution or building or of any portion thereof.(2)Every owner or occupier to whom such requisition is made, shall be bound to comply with the same and to give true information.(3)If any owner or occupier, as the case may be does not comply with such requisition of fails to give true information, he shall be precluded from objecting to any assessment made by the assessing authority in respect of such institution or building. Penalty for failure to pay tax when due.
