(1) When any holding has been unoccupied and unproductive of rent for ninety or more consecutive days during any year and written notice of the fact has been given to the Municipal Commissioner or the Executive Officer, he shall remit and, if the tax has been paid, shall adjust against future demands. The amount of remission should be one-half of tax proportionate to the number of days the said holding has remained so unoccupied from the date of delivery of such notice.
(2) The burden of proving the facts entitling any person to claim relief under this section shall be upon him.
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(3) For the purposes of this section, neither the presence of a caretaker, nor the mere retention in an otherwise unoccupied dwelling house of the furniture habitually used in it, shall constitute occupation of the house.
(4) For the purposes of this section, a house shall be deemed to be productive of rent if let to a tenant who has a continuing right of occupation thereof, whether it is actually occupied by such tenant or not.
167. Application for review.
(1) Any person who is dissatisfied with the amount assessed upon him or the valuation or assessment of any holding, or who disputes his occupation of any holding, or his liability to be assessed, may apply to the Municipal Commissioner or the Executive Officer or an officer empowered in this behalf by the State Government to review the amount of assessment or valuation or to exempt him from the assessment or tax.
(2) All such applications containing objections shall be made in writing within thirty days after the receipt of the notice served upon him regarding the assessment or valuation for assessment of any holding:
Provided that the Municipal Commissioner or the Executive Officer may if he thinks fit extend the said period of thirty days to a period not exceeding sixty days.