"112-A. (I) Notwithstanding anything contained in this Act, every Sel f assessment . I bill I Iowner or occupier, as t ie case may e, s la ca cu ate of lax on land and building. the tax on land and building himself in accordance with the provisions of sub-section (3-A) of section 90 in the Form, as may be specified by the Government, and shall file the same to the Corporation by the 3 I st December of the relevant financial year.
/ PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2013 43 (BHDR 29, 1935 SAKA)
(2) On the basis of calculation as made under sub-section (I), the owner or occupier shall deposit the amount of tax in the head of account of the Corporation on or before the 3 I st December of the relevant financial year:
Provided that if the aforesaid amount of tax is fully paid on or before the 30th September of the relevant financial year, a rebate of ten per cent of the amount of tax so calculated may be claimed.
(3) Where the tax calculated under sub-section (I), is not fully paid by the 31 st December of the relevant financial year as aforesaid and is paid on or before the 3 I st March of that financial year, a penalty of twenty five per cent of the remaining amount of tax so calculated by him shall be payable:
Provided that if the aforesaid tax is not fully paid by the 3 I st March of the relevant financial year, in addition to any action contemplated under the Act, every owner or occupier, as the case may be, shall be liable to pay penalty at the rate of fifty per cent on the amount of tax unpaid plus interest at the rate of eighteen per cent per annum to be calculated with effect from the first April of the next financial year upto the date the payment of such amount of tax is made.
(4) lfno return is filed or wrong particulars are given ill the return filed under sub-section (I), the owner or the occupier, as the case may be, shall be liable to pay the penalty and the interest in the manner provided under subsection (3), in addition to any action contemplated under the Act.
112-B. (I) Notwithstanding anything contained in this Chapter, Scrutiny. where the Competent Authority is satisfied that any property has been erroneously valued or assessed through fraud, accident or mistake by the owner or the occupier, as the case may be, he may, .
after giving opportunity of being heard to the person concerned and after making such enquiry, as he may deem fit, pass an order amending the assessment already made and fixing the amount of tax payable for that property and on the issue of such an order, the assessment then f led shall, subject to the order, if any, passed in appeal, be deemed to have been amended accordingly in the relevant financial year.
(2) For the purposes of sub-section (I), if it is necessary or expedient, the Competent Authority may, after giving twenty four hours notice to the occupier, or, if there be no occupier, to the owner, of any building or land at -,.;:;::=.~f!i':::.==;;:;;:;;;;;;:;;;;;;;;;;:;;;';;;~o=;~===~"';;';-~~-'-------- -_-_--. -. ----=-=,----. _.. ...- r::c;; - ~--:-=-:-;--_---=:::.-:::.~ ---------- ------------------ - Omission or 18. In the principal Act, sections 140. 141, 142 and 143 shall be omitted.
sections 140.
141,142and 143 of Punjab Act 42 of 1976.
Substitution of section 138 of Punjab Act 42 of 1976.
44 PUN] AB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2013 (BHDR 29, 1935 SAKA) any time between sunrise and sunset, enter, inspect and measure any building or land.
112-C. (I) Any person, aggrieved with the decision(s), made Appeal in under sub-section (4) of section 112-A, or section 112- respect of lax on land and B may file an appeal within a period of thirty days buildings. before the Commissioner, who, after affording an opportunity,ofhearing to the parities, shall pass an order, in writing, within a period of thirty days.
(2) No appeal shall be entertained under sub-section (I), unless the amount of tax is paid.
(3) If an order under sub-section (I) modifies the decision in appeal, the Competent Authority may file an appeal to the Principal Secretary or Secretary, Department of Local Government within a period of thirty days of such order, who shall pass an order, in writing, as he deems fit in the matter, within a period of thirty days offiling of such appeal, and the order passed in appeal shall be final.
(4) No stay shall be granted against the orders appealed against under sub-section (I ).".