Section Text
(1) The owner of any building, tenement or land in respect of which a remission or refund of tax has been given under section 76 or section 77 shall give notice of the re-occupation of such building1[tenement] or land within fifteen days of such re-occupation.
(2) Any owner failing to give the notice required by sub-section (1) shall be punishable with fine which shall not be less than twice the amount of the tax payable on such building, tenement or land in respect of the period during which it has been re-occupied and which may extend to2[two hundred and fifty rupees], or to ten times the amount of the said tax, whichever sum is greater.
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1 Inserted by Act 24 of 1934, section 2 and Schedule I.
2. Substituted by Act 15 of 1983, section 51, for "fifty rupees" w.e.f. 1-10-1983.