Section 162 in Gauhati Municipal Corporation Act, 1971
162. Notice of demolition or removal of building.
(1)When any building or any portion of a building which is liable to the payment of property taxes is demolished or removed, otherwise than by order of the Commissioner, the person primarily liable for the payment of the said taxes shall give notice thereof in writing to the Commissioner.(2)Until such notice is given the person aforesaid shall continue to be liable to the payment of such property taxes 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.
