Section 152(2) in The U.P. Municipalities Act, 1916
(2)Any owner failing to give the notice required by sub-section (1) shall be punished upon conviction with a fine which shall not be less than twice the amount of tax payable on such building or land for the period during which it has been re-occupied without notice, and which may extend to fifty rupees or to ten times the amount of the said tax, whichever sum is the greater.Collection, composition, exemption and other matters relating to taxation
