Section Text
1) The owner of any building, tenement or land in respect of which a remission or refund of tax has been given undersection 76orsection 77shall give notice of the reoccupation of such buildinga [tenement] or land within fifteen days of such reoccupation.
(2) Any owner failing to give 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 reoccupied and which may extend tob[two hundred and fifty rupees], or to ten times the amount of the said tax, whichever sum is greater.