Amendment status not verified — confirm the current text below against the official source.
Remission or refund of tax on lands and buildings : (1) If any building together with land appurtenant thereto has remained vacant and unproductive of rent for sixty or more consecutive days, the Commissioner shall remit or refund, as the case may be, two-thirds of such portion of the fire tax and the general tax assessed or the rateable value thereof as may be proportionate to the number of days during which the said building together with the land appurtenant thereto has remained vacant and unproductive of rent. (2) If any land not being land appurtenant to a building has remained vacant and unproductive of rent for sixty or more consecutive days, the Commissioner shall remit or refund, as the case may be, on half of such portion of the fire tax and the general tax assessed on the rateable value thereof, as may be proportionate to the number of days during which the said land has remained vacant and unproductive of rent. The Arunachal Pradesh Extraordinary Gazette, October 1, 2019 41 (3) If any land whether appurtenant to a building or not or any building, has remained vacant and unproductive of rent for sixty or more consecutive days, the Commissioner shall remit or refund, as the case may be, such portion of the water tax assessed on the rateable value thereof as may be proportionate to the number of days during which the said land or building has remained vacant and unproductive of rent. Provided that no remission or refund of the water tax shall be allowed unless an application in such form as may be prescribed by bye-laws made in this behalf has been made to the Commissioner to stop the supply of water to such land or building and that the Commissioner is satisfied that having regard to the circumstances of any case such remission or refund should be allowed.