Section 153 in The Mumbai Municipal Corporation Act, 1888
153. Notice to be given to the Commissioner of demolition or removal of a building.
(1)When any building or any portion of a building, which is liable to the payment of a property tax, is demolished or removed, otherwise than by order of the Commissioner, the person primarily liable for the payment of the said tax shall give notice thereof, in writing, to the Commissioner.(2)Until such notice is given the person aforesaid shall continue liable to pay every such property tax as he would have been liable to pay in respect of such building if the same, or any portion thereof, had not been demolished or removed:(3)[ Provided that nothing in this section shall apply in respect of a building or portion of a building which has fallen down or been burnt down.] [This sub-section was added by Bombay 8 of 1918, Section 3.]Valuation of property assessable to property taxes
