Bare ActsThe Gauhati Municipal Corporation Act, 1969

Section 201

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If any building is wholly or partly demo­ lished or destroyed or otherwise deprived of value, the Commissioner may, on the application in writing of the owner or occupier, remit or refund such portion of any tax assessed, on [the rateable value thereof as he thinks fit.

Section 201 – The Gauhati Municipal Corporation Act, 1969 | DailyLaw.ai