Bare Act
The Punjab (Institutions and Other Buildings) Tax Act, 2011
Tax201127 sections
This Act imposes a tax on specific institutions and buildings in Punjab that are located outside municipal limits, such as hospitals, schools, hotels, malls, and industrial sites. The tax requires the owners or occupants of these properties to self-assess their tax liability based on covered area, with a maximum rate capped at ten rupees per square foot. It is designed to generate revenue for the state government by regulating activities and properties that fall outside municipal jurisdiction but serve significant public or commercial functions.
- 1. Short title and commencement.
- 2. Definitions.
- 3. Power to levy tax.
- 4. Self assessment
- 5. Correctness of Returns
- 6. Assessment of tax
- 7. Service of notice and demand notice.
- 8. Penalty for failure to pay tax when due.
- 9. Power to seal
- 10. Authority competent to impose penalty.
- 11. Recovery of tax payable by the owner.
- 12. Tax not invalid for defect of form.
- 13. Recovery of arrears of tax.
- 14. Notice of transfer of title.
- 15. Notice of construction or reconstruction of enlargement or reoccupation of an institution or building.
- 16. Power to enter for assessment
- 17. Power of assessing authority to call for information
- 18. Appeal
- 19. Condonation of delay
- 20. Revision
- 21. Tax, not to be questioned except under this Act.
- 22. Applicability of other enactment
- 23. Bar to proceedings
- 24. Bar on jurisdiction
- 25. Power to remove difficulties
- 26. Overriding effect of this Act.
- 27. Repeal and saving
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