ASSESSMENT OF BUILDING CONSTRUCTED UNLAWFULLY

ASSESSMENT OF BUILDING CONSTRUCTED UNLAWFULLY.—

1. (1) Notwithstanding anything contained in this Act or the rules made thereunder, where any person has unlawfully constructed or reconstructed any building, such building shall, without prejudice to any action that may be taken against that person, be liable to tax from the date of completion or occupation whichever is earlier till the date of demolition of that building.
2. (2) Nothing contained in sub-section
3. (1) shall preclude the Secretary from proceeding against such person under section 406 of the Act and the owner shall not be entitled to any compensation or damages due to any action taken by the Secretary under this section.