Section 67(5) in Punjab Panchayat Samitis and Zila Parishads Act, 1961
(5)Where a proposal for the imposition of a ta has been received by the Government under clause (a) of sub-section (4), the Government may notify the imposition of the tax in accordance with proposal and shall, in the notification, specify a date, not less than thirty days from the date of its publication, on which the tax shall come into force.
