Section 286(3) in The Punjab Municipal Corporation Act, 1976
(3)If any latrine or urinal is constructed on any premises in contravention of the foregoing provisions, the Commissioner may, after giving not less than ten days' notice to the owner or occupier of such premises, alter, reconstruct, close or demolish such latrine or urinals and the expenditure incurred by the Commissioner in so doing shall be recoverable from the owner or occupier as an arrears of tax under this Act.