Amendment status not verified — confirm the current text below against the official source.
Remission or adjustment on account of vacant holdings.- (1) When any holding has been unoccupied and unproductive of rent for ninety or more consecutive days during any year and written notice of the fact has been given to the Municipal Commissioner or the Executive Officer, he shall remit and, if the tax has been paid, shall adjust against future demands. The amount of remission should be one-half of tax proportionate to the number of days the said holding has remained so unoccupied from the date of delivery of such notice. (2) The burden of proving the facts entitling any person to claim relief under this section shall be upon him. >kj[k.M xtV ¼vlk/kkj.k½] o`gLifrokj 9 Qjojh] 2012 495 (3) For the purposes of this section, neither the presence of a caretaker, nor the mere retention in an otherwise unoccupied dwelling house of the furniture habitually used in it, shall constitute occupation of the house. (4) For the purposes of this section, a house shall be deemed to be productive of rent if let to a tenant who has a continuing right of occupation thereof, whether it is actually occupied by such tenant or not.