Cantonments Act,1924
Act No : 2
Section : REMISSION OF TAX
SECTION 76: REMISSION OF TAX
In a cantonmenta[* * *] when any building or land has remained vacant and unproductive of rent forb [sixty] or more consecutive daysc[* * *] thed[Board] shall remit or refund, as the case may be,h[onehalf of such portion ofe[any tax] assessed on the annual value thereof]f[* * *] as may be proportionate to the number of days during which the said building or land has remained vacant arid unproductive of rent :g[Provided that in any cantonment which the Central Government, by notification in the Official Gazette, has declared to be a hill cantonment and in respect of which the Central Government by the same or a like notification has declared a portion of the year to be the season for the cantonment, when any building or land is leased for occupation through the season only but the rent charged is the full annual rent, no remission or refund shall be admissible under this section in respect of any time outside the season during which the building or land remains vacant, but in respect of any time, not being less than sixty consecutive days during which within the season such building or land has remained vacant and unproductive of rent, the Board shall remit or refundh[one-half of such portion of any tax] assessed on the annual value thereof as bears to the whole of the tax so assessed the same proportion as the number of days during which the building or land has remained vacant and unproductive of rent bears to the total length of the season.]Act 15 of 1983. Clause 49..-Sections 76and77of the Act provide for the remission of tax for buildings. It is proposed that such remission shall not exceed one-half of the tax levied on such buildings. - Gaz. of Ind., 9-7-1982, Pt. II, S. 2, Ext., p. 50 (No. 26).
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