Amendment status not verified — confirm the current text below against the official source.
Notice to be given of circumstances in which remission or refund is claimed. - No remission or refund under Section 141 or Section 142 shall be made unless notice in writing of the fact that the land, building or tenement has become vacant and unproductive of rent has been given to the Commissioner and no re- mission or refund shall take effect in respect of any period commencing more than fifteen days before delivery of such notice. Section 144