Section 8(4) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(4)For the purpose of enabling an assessing authority to maintain the list of taxable premises up-to-date as provided in sub-section (2), every owner of such premises which is taxable under this Act or which has ceased to be taxable at any time, shall furnish to the assessing authority, a return containing the particulars specified in sub-section (3), as soon as may be, after such premises is rendered taxable or, as the case may be, has ceased to be taxable under this Act.
