79. Notice to be given of every occupation of vacant building or house.-
(1)The owner of any building, tenement or land in respect of which remission or refund of tax has been given under section 76 or section 77 shall give notice of the re-occupation of such building [tenement] [Inserted by Act 24 of 1934, s.2 and sch.I.] or land within fifteen days o f such re-occupation.(2)Any owner failing to give the notice required by sub-section (1) shall be punishable with fine which shall not be less than twice the amount of the tax payable on such building, tenement or land in respect of the period during which it has been re-occupied and which may extend to fifty rupees, or to ten times the amount of the said tax, whichever sum is greater.Charge On Immovable Property
