(1) The owner of a building or land for which a remission or refund of the tax 1[has been applied for 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.
Footnotes in the official text
- 1.Subs. by sec. 63 of U. P. Act no. 27 of 1964.