(2)The assessment, levy and payment of the tax on buildings and lands shall not in any way confer any right, title or interest in the property upon either the owner or the occupier and shall not be a proof of the fact that the building is an authorised one and further that any building or part thereof which is erected in contravention of the existing building bye-laws or town planning regulations/scheme shall not get regularised by virtue of being assessed to tax on buildings and lands.]
