Punjab Property Tax Surcharge: Quarterly Reference Dates in the 2026 Act

Full Article

Quarterly timing changes do not automatically cancel a property owner's arrears. A demand must still be checked against its period, due date and applicable surcharge provision.

What the text substitutes

In section 12(3), the former monthly-delay wording is replaced by references to October, January, April and July. The former 31 October reference is replaced by 30 September, 31 December, 31 March and 30 June. Read these substitutions within the full section to calculate the particular demand.

What this guide does not claim

The amendment is not a blanket announcement that every old surcharge is waived. It does not establish a universal revised amount without the property assessment, payment history and operative rules.

Review a demand in order

List the principal assessment by period, record each payment and then reconcile the surcharge separately. If a demand still uses a monthly calculation for a period governed by the amended rule, seek a written breakdown and correction. Keep any assessment dispute distinct from the arithmetic of delayed payment.

Source and scope

Punjab Gazette, Act L of 2026 (1 July 2026), scanned copy hosted by ConSerIC, PDF pages 1-1. Text reviewed on 14 October 2026. This explains the enacted amendment; a notification-dependent procedure must be checked separately before use.