Payment of building tax

Payment of building tax.―

1. (1) Any amount specified as payable in a notice of demand under section 10, or an order under section 11 or section 13 or section 14 shall be paid in such number of instalments, within such time, at such place and to such person, as may be prescribed, and any assessee failing so to pay shall be deemed to be in default.
2. (2) Issue of completion certificate or assignment of building number or door number shall be done by the local authority on production of satisfactory proof of remittance of the entire amount of building tax or luxury tax due in respect of that building: Provided that where the Government consider it necessary so to do for the promotion of tourism, they may, by notification in the Gazette, provide for such additional number of instalments as maybe specified in the notification for the payment of building tax in respect of the building the construction of which is completed on or after the 1st day of march, 1993, and in such areas as may be specified and having such specifications as may be prescribed in this behalf.