Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in this Act or the rules made thereunder, where any person has unlawfully constructed or reconstructed any building, such building shall without prejudice to any action that may be taken against that person, be liable to pay the sum of property tax that would have been paid, had the said building been constructed lawfully, together with twice the amount, towards property tax of the building constructed unlawfully with effect from the date of completion or utilisation of that for any of the purpose mentioned in sub-section (2) of Section 233, whichever is earlier, till the date of demolition of that building. (2) Nothing captained in sub-section (1) shall preclude the Secretary from proceeding against such person under Section 406 of the Act and the owner shall not have the right to get any compensation due to any action taken by the Secretary under this section. (3) No building number as provided under Section 380 shall be affixed to the building constructed unlawfully and they shall be given special number as prescribed. Any delay in giving special number shall not be a bar to levy property tax retrospectively under sub-section (1). (4) Secretary shall maintain ward-wise special registers recording the survey number of the land on which the building has been constructed unlawfully, name and particulars of the owner of the land, special number given to the building, details of property tax levied and collected for the building. (5) The Municipality shall no grant permit or licence to use the building constructed unlawfully and given a special number as provided in sub-section (3) and liable to be proceeded against under Section 406, for any trade, commerce or industrial purpose; or any other purposes and if the Municipality has granted any permit or licence, that shall be reconsidered and cancelled after giving notice to the owner, of the building and the licence.] Substituted by Act 30 of 2009 dt. 07/10/2009.Prior to the substitution it read as under: "[Assessment of building constructed unlawfully.- (1) Notwithstanding anything contained in this Act or the rules made thereunder, where any person has unlawfully constructed or reconstructed any building, such building shall, without prejudice to any action that may be taken against that person, be liable to tax from the date of completion or occupation whichever is earlier till the date of demolition of that building. (2) Nothing contained in sub-section (1) shall preclude the Secretary from proceeding against such person under section 406 of the Act and the owner shall not be entitled to any compensation or damages due to any action taken by the Secretary under this section.]"