Section 152(2) in The Mumbai Municipal Corporation Act, 1888
(2)The said period of fifteen days shall be counted from the date of the completion or of the occupation whichever first occurs, of the building which has been newly erected or rebuilt, or of the enlargement, [or of the re-occupation, or of the change of user of part or whole of the building, as the case may be] [These words were substituted by Maharashtra 11 of 2009, Section 13(2), dated 13-4-2009 (w.e.f. 1-4-2010).].