Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 138] [Entire Act] State of Punjab - Subsection Section 138(4) in The Punjab Municipal Corporation Act, 1976 (4)in the case of taxes on lands and buildings by the attachment of rent due in respect of the property ; and