Section 152(1) in The U.P. Municipalities Act, 1916
(1)The owner of a building or land for which a remission or refund of the tax [has been applied for, or given] [Substituted by U.P. Act No. 26 of 1964.] under the last preceding section, shall give notice of the re-occupation of such building or land within fifteen days of such re-occupation.
