Disclaimer :-The assessment, levy and payment of tax on land and building shall not in any manner confer any right, title or interest in the property upon either on the owner or the occupier and shall not be a proof of the fact that the building or premises is authorized one any building or premises or part thereof which is erected in contravention of the provisions of Municipal Act, regulations or bye-laws made thereunder, shall not be considered for regularization by virtue of being assessed to tax on lands and buildings.