Cantonments Act,1924

Act No : 2

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Section : DEMOLITION, ETC., OF BUILDINGS

SECTION 75: DEMOLITION, ETC., OF BUILDINGS

If any building is wholly or partly demolished or destroyed or otherwise deprived of value, thea[Board] may,on the applicationb[in writing] of the ownerc[or occupier], remit or refund such portion ofd[any tax assessed on the annual value thereof] as it thinks fite[but no remission or refund shall take effect in respect of any period commencing more than two months before the delivery of such application].Act 15 of 1983. Clause 48.-Section 75of the Act provides for remission and relund of tax when a building is wholly or partly demolished or destroyed on the application of the owner. It is proposed to provide that no remission or refund shall take effect in respect of any period commencing more than two months before the delivery of such application. -Gaz. of Ind., 9-7-1982. Pt. II, S. 2, Ext.. p. 50 (No. 26).

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