108. Notice to be given to the municipal council of demolition or removal of a building.
(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.(2)Until such notice is given, the person aforesaid shall continue to be liable to pay every such tax 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.(3)Nothing in this section shall apply in respect of a building or portion of a building which has fallen down or been burnt down.
