Amendment status not verified — confirm the current text below against the official source.
(1) When any building whether ordinarily let or occupied by the owner himself has been vacant and unlet for a half-year, the owner shall be entitled to a remission of tax for that half-year. (2) If the owner had already paid the tax in respect of a half-year in which a remission is due, he shall be entitled to get either refund or shall be entitled to get the amount adjusted in the tax for the succeeding half-year. (3)(a) No such remission shall be admissible unless the owner of the building or his agent has previously thereto delivered notice to the Secretary- (i) that the building is vacant and unlet, or (ii) that the building will be vacant and unlet from a specified date either in the half-year in which notice is delivered or in the succeeding half-year. (b) Every notice under clause (a) shall expire with the half-year succeeding the half-year during which it is so delivered and shall have no effect thereafter.