Amendment status not verified — confirm the current text below against the official source.
(1) When any 'buildling] assessed to a tax under clause (4 of Remission of section 69 which is pay able by the year or by instalrnents, has remained tax on unoccupied and unproductive of rent throughout the year or the period in unOCCU~i* building. respect of which any instalment is payable, the committee shall remit the amouni of thk tax or of the instalment, as the case may be : Provided that no such remission shall be granted unless notice in writing of the circumstances . under - which it is claimed has been given to the committee within the'first month aner the expiry of the period in respectof which it is so clajmed. - I . I - , , . , (2) When any,such,'~uilding] as aforesaid- (a) has not 'been occupied or productive of rent for any . . ' . period of not less than sixty consecutive days ; or I , ' , . , - ' - '" (b) consists of ie$arate tenements, one or more of which ' \ i , .. ).. 1 ' , c! ,, .. * has OF haG= nbt been occupied or productive or rent for any such period 'as &resaid ; or , (c) is wholly or in geater part demolished or, destroyed . by fire or thev vise ; . I the corninittee may remit such position, if any, of the tax or instalment as it may think equitable. . . - (3) The burden of proving the facts entitling any, person to . , cIairn relief under this section shall lie upon him. , J (4) F O ~ the purposes of ,this section neither the presence of a care-taker nor the mere retention in : . an othenuise unoccupied dewelling house of the furniture habitually used in,it shall constitute occupation of the house: 8 , ; , , , , - (5,) For the purpose of chis section a house shall be deemed to be productive of rent if let to a thant who has a continuing right of occupation thereof ,-whether- it i's -actually occlipiea by such tenant , - or not. . , .