Section 3(4) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(4)Whenever due to construction or reconstruction or any addition is done 25 per cent or more in the covered area of building or area of the land or both then within sixty days of completion or occupation, it shall be mandatory for the owner or occupier, as the case may be to submit a fresh statement in Form 'B' and Form 'D'.]
