Amendment status not verified — confirm the current text below against the official source.
OWNER’S OBLIGATION TO GIVE NOTICE OF CONSTRUCTION, RECONSTRUCTION OR DEMOLITION OF BUILDING.— (l)(a) If a building is constructed or reconstructed in a Municipal area the owner shall give notice thereof to the Secretary within fifteen days from the date of completion or occupation of the building, whichever is earlier. (b) If such date falls within the last two months of a half-year, the owner shall subject to notice being given under clause(a), be entitled to a remission of the whole of the tax or enhanced lax, as the case may be, payable in respect of the building only, for that half-year. 58 59