Latest Answer: No, the 25% penalty was what it used to be earlier. Now the rate has been drastically increased to 100%. That means that an owner of an illegal building, who has been paying Rs 1 lakhs every year as property tax will have to pay Rs 2 lakhs every year. so basically if you don’t have an occupation certificate, then you should find out for sure whether you’re building is authorised or not, and try to get it authorised if not. Otherwise you’ll be losing out on a lot of money.