Section 108(1) in Karnataka Municipalities Act, 1964
(1)When any building or any portion of a building which is liable to the payment of [property tax] [Substituted by Act 28 of 2001 w.e.f. 19.11-2001.] a tax on [buildings or vacant lands] [Substituted by Act 31 of 2003 w.e.f. 19.11-2001.] or both is demolished or removed, otherwise than by order of the municipal council, the person primarily liable for the payment of the said tax shall give notice thereof, in writing to the municipal council.
