Amendment status not verified — confirm the current text below against the official source.
Notice of erection of building etc : When any new building is erected or when any building is re-built or enlarged or when any building which has been vacant is reoccupied, the person primarily liable for the taxes specified in section 113 assessed on the building, shall give notice thereof in writing to the Commissioner within fifteen days from the date of its completion or occupation, which ever first occurs or as the case may be, from the date of its enlargement or re-occupation and the said taxes shall be assessable on the building from the said date.