(1)

When any new building is erected, or when any building is rebuilt or enlarged,

[or occupied or re-occupied or when there is change of user of part or whole of the building] [These words were substituted by Maharashtra 11 of 2009, Section 13(1), dated 13-4-2009 (w.e.f. 1-4-2010).]

the person primarily liable for the property taxes assessed on the building shall within fifteen days give notice thereof, in writing, to the Commissioner.

(2)

The said period of fifteen days shall be counted from the date of the completion or of the occupation whichever first occurs, of the building which has been newly erected or rebuilt, or of the enlargement, [or of the re-occupation, or of the change of user of part or whole of the building, as the case may be] [These words were substituted by Maharashtra 11 of 2009, Section 13(2), dated 13-4-2009 (w.e.f. 1-4-2010).].