(1) When any building or land or any premises which has been vacant for more than three months is eligible for vacancy remission of 50% of the Property Tax for the vacancy period.
(2) For the purpose of sub-section (1),
(a) premises shall be deemed to be vacant only if they are unoccupied and unproductive of rent;
(b) premises used or intended to be used for the purposes of any industry which is seasonal in character shall not be deemed to be vacant merely on account of their being unoccupied and unproductive of rent during such period or periods of the half year in which seasonal operations are normally suspended.
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(3) Every demand for remission under sub-section (1) shall be made during the half year in respect of which the remission is sought.
(4) (a) No demand for such remission shall be entertained unless the owner of the building, land or premises or his agent has previously thereto delivered notice to the Municipal Commissioner within one month of the vacancy during that half year;
(b) no demand for such remission shall be entertained in case of a person who is in arrears of property tax;
(c) notice of the vacancy has to be issued to Municipal Commissioner, for every half year of vacancy;
(d) the Property tax for the vacancy period shall be paid on or before the due date, the vacancy remissions sanctioned will be credited to the property as advance.
96. When any building or part of building, over which property tax is due, is demolished the owner of such property shall be liable to pay tax to the Municipality and intimate the same.