Section 278: Enforcement of notice requiring execution of works of improvement

If a notice under section 277 requiring the owner of the building to execute works of improvement is not complied with, then after the expiration of the time specified in the notice the Chairperson may himself do or cause to be done the works required to be done by the notice and recover the expenses incurred in connection therewith as an arrear of tax under this Act.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 278

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