Section 115 in Karnataka Municipal Corporations Act, 1976
115. Owner's obligation to give notice of construction or re-construction or demolition of building.
(1)[xxx] [Omitted by Act 31 of 2001 w.e.f. 19.11.2001.] If any building in the city is constructed or re-constructed, the owner shall give notice thereof to the Commissioner, within fifteen days from the date of completion or occupation of the building whichever is earlier.(b)[ xxx] [Omitted by Act 31 of 2001 w.e.f. 19.11.2001.](c)[ xxx] [Omitted by Act 31 of 2001 w.e.f. 19.11.2001.](2)[xxx] [Omitted by Act 31 of 2001 w.e.f. 19.11.2001.] If any building in the city is demolished or destroyed, the owner shall, until notice thereof is given to the Commissioner, be liable for the payment of the property tax for which he would have been liable had the building not been demolished or destroyed.(b)[ xxx] [Omitted by Act 31 of 2001 w.e.f. 19.11.2001.](c)[ xxx] [Omitted by Act 31 of 2001 w.e.f. 19.11.2001.]
