Section 167(5) in The M.P. Municipal Corporation Act, 1956
(5)(i)When any new building is erected, or when any building is rebuilt or enlarged, or when any building which has been vacant is rc-occupied, the person primarily liable for the property taxes assessed on the building shall within fifteen days give notice thereof in writing to the Commissioner.(ii)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 re-built, or of the enlargement, as the case may be, and in the case of a building which has been vacant, from the dale of the re-occupation thereof.
