115. Obligation to supply information for purposes of amendment.
(1)When a building is built or enlarged, the owner shall give notice thereof to the Municipality within one month from the date of completion of such building, re-building or enlargement, or from the date of the occupation of such building, whichever date happens first.(2)If any person fails to give the notice required by sub-Section (1), the Municipality may impose upon him such penalty not exceeding five hundred rupees or ten times the amount of the tax payable on the said building or enlargement for period of three months, whichever is greater, as the Municipality may think fit.
