Section 152(1) in The Mumbai Municipal Corporation Act, 1888
(1)When any new building is erected, or when any building is rebuilt or enlarged,[or occupied or re-occupied or when there is change of user of part or whole of the building] [These words were substituted by Maharashtra 11 of 2009, Section 13(1), dated 13-4-2009 (w.e.f. 1-4-2010).]the person primarily liable for the property taxes assessed on the building shall within fifteen days give notice thereof, in writing, to the Commissioner.
