Section 148. Obligation to supply information for purposes of amendment

148. (1) When a building is built, re-built or enlarged, the owner shall give notice thereof to the Municipality within fifteen days from the date of completion of such buildings, re-building or enlargement, or from the date of the occupation of such building, whichever date happens first. (2) Any person failing to give the notice required by sub-section (1) shall be punished upon conviction with a fine which may extend to fifty rupees or ten times the amounts of the tax payable on the said building or engorgement for a period of three months, whichever is greater.