Amendment status not verified — confirm the current text below against the official source.
Notice to be given to Commissioner of demolition or removal of building.— (1) When any building or any portion of a building, which is liable to the payment of a property-tax, is demolished or removed, otherwise than by order of the Commissioner, the person primarily liable for the payment of the said tax shall give notice thereof in writing, to the Commissioner. (2) Until such notice is given the person aforesaid shall continue liable to pay every such property- tax as he would have been liable to pay in respect of such building if the same, or any portion thereof, had not been demolished or removed. 1[(3) Provided that nothing in this section shall apply in respect of a building or portion of a building which has fallen down or been burnt down]. Valuation of property assessable to property-taxes