Section 148(1) in The U.P. Municipalities Act, 1916
(1)When a building is built, rebuilt or enlarged, the owner shall give notice thereof to the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] within fifteen days from the date of completion of such building, rebuilding or enlargement or from the date of the occupation of such building, whichever date happens first.
