(1) The owner of any building, tenement or land in respect of which a remission or refund of tax has been given under section 84 or section 85 shall give notice of the re-occupation of such building, tenement or land within fifteen days of such re-occupation.
(2) Any owner failing to give the notice required by sub-section (1) shall be 1[liable to penalty] which shall not be less than twice the amount of the tax payable on such building, tenement or land in respect of the period during which it has been re-occupied and which may extend to two thousand five hundred rupees, or to ten times the amount of the said tax, whichever 2*** is greater.
Source footnotes
1. Subs. by Act 8 of 2026, s. 2 and Sch. for “punishable with fine” (w.e.f. 22-05-2026).
2. The word “sum” omitted by s. 2 and Sch. ibid., (w.e.f. 22-05-2026).
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Definition of cantonments.Section 4 · Alteration of limits of cantonments.Section 5 · The effect of including area in cantonment.Section 6 · Disposal of cantonment fund and cantonment development fund when area ceases to be a cantonment.Section 7 · Disposal of cantonment fund and cantonment development fund when area ceases to be included in a cantonment.Section 8 · Application of funds and property transferred under sections 6 and 7.India Code, Government of India. Text fetched 17 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.