Section 136(2) in The City of Nagpur Corporation Act, 1948
(2)Until such notice is given, 1he person aforesaid shall be liable to pay every such property [taxes] [This word was substituted for the word 'tax' by Maharashtra 13 of 1992, Section 22.] on the land on which the building stood as he would have been liable to pay in respect of such building if the same, or any portion thereof, had not been demolished or removed.
