Cantonments Act,1924

Act No : 2

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Section : POWER TO REQUIRE ENTRY IN ASSESSMENT LIST OF DETAILS OF BUILDINGS

SECTION 77: POWER TO REQUIRE ENTRY IN ASSESSMENT LIST OF DETAILS OF BUILDINGS

For the purpose of obtaining a partial remission or refund of tax, the owner of a building composed of separate tenements may request thea[Board], at the time of the assessment of the building, to enter in the assessment list, in addition to the annual value of the whole building, a note recording in detail the annual value of each separate tenement. When any tenement, and annual value of which has been thus separately recorded, has remained vacant and unproductive of rent forb[sixty] or more consecutive daysc[* * *]d[one-half of such portion ofe[any tax] assessed on the annual value of the whole buildingf [* * *]] shall be remitted or refunded as would have been remitted or refunded if the tenement had been separately assessed.

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