Section 144 in The Chhattisgarh Municipalities Act, 1961
144. Notice to be given of demolition of building.
(1)When any building or any portion of a building, which is liable to the payment of property tax is demolished or removed, otherwise than by order of the Councillor has fallen down or has been destroyed by fire or any other cause the person primarily liable for the payment of the said tax shall give notice thereof, in writing, to the Chief Municipal Officer.(2)Until such notice is given, the person aforesaid shall continue to be liable to pay the property tax as if the same or portion thereof, has not been demolished or removed or has not fallen down or been destroyed by fire or otherwise.
