Amendment status not verified — confirm the current text below against the official source.
Whenever from the circumstances of the case, levy of property tax on any holding in a municipal area amounts to excessive hardship to the person liable to pay the same, the Board of Councillors may reduce the amount payable on account of such holding, or may realise the sum by instalments: Provided that such reduction or remission shall not, unless renewed by the Board of Councillors, have effect for more than one year.