Amendment status not verified — confirm the current text below against the official source.
(1) The owner of a building or land for which a remission or refund of the tax has been applied for or given under the last preceding section, shall give notice of the re-occupation of such building or land within fifteen days of such re-occupation. (2) Any owner failing to give the notice required by sub-section (1) shall be punished upon conviction with a fine which shall not be less than twice the amount of tax payable on such building or land for the period during which it has been re-occupied without notice, and which may extend to fifty rupees or to ten times the amount of the said tax, whichever sum is the greater. Collection, composition, exemption and other matters relating to taxation Rules as to assessment, collection and other matters