Amendment status not verified — confirm the current text below against the official source.
( 1) When any property 'asseesed to a tax under clause (a), (g) or (i) sWrsection (1) ot section 80 which 16 pclyable by the year, or by instAlments, has relDained' unoccupied unproduct Ive of rent throughou.t the year or ,the, period in respect of wbich any instalment is payable the l-tuniCipality ahall remit the omoWlt of the tax or of tho instalment, as the case JNJ.y ,be: Provided that no such remission shall be qro.nted unteee n< It,ice in circums~ces under which it is claimed has. been qlven to tho ,Municipality 'With~,n' the first IIt9nth after the expiry of the pur-iad in respect 0t it is 80 claimed. i , < (2) When any ench property as afpresaid - ~ (a) ,~ not lr~e~ occupied or p!od.uctiv~ of rent' for any pecied of not less-,: than nlnety consecut.ave days: )r .': (b) consists of separate teneqlents, one or more of which has: or have not been i occu,,?ier or productive of rent for any eucn penod. as aforesaid; or ~ , i ras ANDAMAN AN)) NlCOBAR HXTRAORDIHlRY GAZETTE. DEC. e. 1994 53 (c) :IS wholly or in greater part dnoUsed or' destroyed. by fire or othcw1ee, , the Munj cipal ity may remit such portion (if any) of the tax or instal_nt aa it MY think eQUitable,. but the portion l!K> remitted shall not if MY co.ee fallinq only Wlder claUB8 (a) exceed one halt of the tax or the instalment oM the caoe may be. " . (3) '] he burden of proving the facts entitling any perrson to cla,im relief under: the section shall hE upon him. ~ . (4) For the purpoees of the section neither the pre-geIlce of a caretaker not. the mere retention in an otherwise \..UlO<X!upied dwelUnq house of the furniture habitually used in it shall constitute occupation of the hoUR. (5) For the purpoee8 of this section a bouse shall he deemed to .be productive of rent if let to a tenant who has continuing right of occupation thereof. whether it is actually occupied by such tenant or not.