148. Obligation to supply information for purposes of amendment.
(1)When a building is built, rebuilt or enlarged, the owner shall give notice thereof to the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] within fifteen days from the date of completion of such building, rebuilding or enlargement or from the date of the occupation of such building, whichever date happens first.(2)Any person failing to give the notice required by sub-section (1) shall be punished upon conviction with a fine which may extend to fifty rupees or ten times the amount of the tax payable on the said building or enlargement for a period of three months, whichever is greater.
