Amendment status not verified — confirm the current text below against the official source.
Notice to be given to Commissioner of erection of a new building, etc.— (1) When any new building is erected, 2[or occupied or re-occupied or when there is change of user of part or whole of the building;] the person primarily liable for the property-taxes assessed on the building shall within fifteen days give notice thereof, in writing, to the Commissioner. (2) The said period of fifteen days shall be counted from the date of the completion or of the occupation whichever first occurs, of the building which has been newly erected or rebuilt, or of the enlargement, 3[or of the re-occupation, or of the change of user of part or whole of the building, as the case may be.] 4[152A. Levy of penalty on unlawful building.— (1) Whoever unlawfully constructs or reconstructs any building or part of a building,— (a) on his land without obtaining permission under this Act or any other law for the time being in force or in contravention of any condition attached to such permission; (b) on a site belonging to him which is formed without approval under the relevant law relating to Regional and Town Planning; (c) on his land in breach of any provision of this Act or any rule or bye-law made thereunder or any direction or requisition lawfully given or made under this Act or such rule or bye-law; or (d) on any land, belonging to, or leased by, the Corporation, or the Central or State Government, or any statutory corporation or organization or company set up by any such Government, in breach of any provision of this Act or of any other law for the time being in force and the rules and bye-laws made thereunder, 5[shall be liable to pay a penalty, at such rate as may be decided by the corporation, on such building], so long as it remains unlawful construction without prejudice to any proceedings which may be instituted against him in respect of such unlawful construction: Provided that, every such levy and collection of tax and penalty shall not be construed as regularization of such unlawful construction or reconstruction for any period whatsoever of its such unlawful existance: 6[Provided further that, the rates decided by the Corporation under this sub-section shall be deemed to have came into effect from the 1st April 2010, being the date of commencement of the Mumbai Municipal Corporation (Third Amendment) Act, 2006 (Mah. XI of 2009).] 1 Sub-section (3) was added by Mah. 11 of 2009, s. 12(2). 2 These words were substituted for the words “or when any building which has been vacant is re-occupied” by Mah. 11 of 2009, s. 13(1). 3 These words were substituted for the portion beginning with the words “as the case may be” and ending with the words “reoccupation thereof” by Mah. 11 of 2009, s. 13(2). 4 Section 152A was inserted by Mah. 11 of 2009, s. 14 5 These words were substitutal for the words ‘‘shall be liable to pay every year a penalty, which shall be equal to twice the property tax leviable on such building’’ by Mah. 51 of 2017, s. 2. 6 This proviso was added by Mah. 53 of 2018, s. 2. 196 The Mumbai Municipal Corporation Act [1888 : III (2) Penalty payable under sub-section (1) shall be determined and collected under the provisions of this Act, as if the amount thereof were a property tax due by any such person.]