Cantonments Act, I924
74.Notice of erection of buildings:-
(1) If any building is erected or re-erected
within the meaning of section 179, the owner shall give notice thereof to the
Executive Officer within thirty days from the date of its completion or
occupation, whichever is earlier.
(2) Any person failing to give the notice required by sub-section (1) shall be
punishable with fine which may extend to fifty rupees or ten times the amount
of the tax payable on the said buildings, as erected or re-erected, as the case
may be, in respect of a period of three months, whichever is greater.
Remission and refund