Section 82Notice of erection of buildings

If any building is erected or re-erected within the meaning of section 235, the owner shall give notice thereof to the Chief Executive Officer within thirty days from the date of its completion or occupation, whichever is earlier.

Any person failing to give the notice required by sub-section (1) shall be [liable to penalty which may extend to five thousand rupees] or ten times the amount of the tax payable on the said building, as erected or re-erected, as the case may be, in respect of a period of three months, whichever is greater.