(1)
Whoever unlawfully constructs or reconstructs any building or part of a building,-
(a) on his land without obtaining permission under this Act or any other law for the time being in force or in contravention of any condition attached to such permission;
(b) on a site belonging to him which is formed without approval under the relevant law relating to Regional and Town planning;
(c) on his land in breach of any provision of this Act or any rule or bye-law made thereunder or any direction or requisition lawfully given or made under this Act or such rule or bye-law; or
(d) on any land, belonging to, or leased by, the Corporation, or the Central or State Government, or any statutory corporation or organization or company set up by any such Government, in breach of any provision of this Act or of any other law for the time being in force and the rules or bye-laws made thereunder,
(2)
Penalty payable under sub-section (1) shall be determined and collected under the provisions of this Act, as if the amount thereof were a property tax due by such person.]