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 so constructed unlawfully with effect from the date of completion or utilisation of that for any of the purposes mentioned in sub-section (2) of section 203, 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 235W of the Act and the owner shall not have right to get any compensation due to any action taken by the Secretary under this section. (3) No building number as provided under section 235 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 the property tax levied and collected for the building. (5) The Village Panchayat shall not 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 235 W, for any trade, commerce or industrial purposes or any other purposes and if the Village Panchayat has granted any permit or licence, that shall be reconsidered and cancelled after giving notice to the owner of the building and the licencee.] Substituted by Act 31 of 2009 dt. 07/10/2009.Prior to the substitution it reads as under: "235AA.Property tax to the building constructed unlawfully.-(1) Where any person has unlawfully constructed or re-constructed any building, such building shall without prejudice to any action that may be taken against that person, be liable to property 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 (l) shall preclude the Secretary from proceeding against a person under Section 235W and no one shall be entitled to compensation or damages due to any action, taken by the Secretary under this section."