LawgistThe Cantonments Act
83Demolition, etc., of buildings
If any building is wholly or partly demolished or destroyed or otherwise deprived of value, the Board may, on the application in writing of the owner or occupier, remit or refund such portion of any tax assessed on the annual rateable value thereof as it thinks fit but no remission or refund shall take effect in respect of any period commencing more than two months before the delivery of such application.
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Remission and refund
- 83 Demolition, etc., of buildings
- 84 Remission of tax
- 85 Power to require entry in assessment list of details of buildings
- 86 Notice to be given of the circumstances in which remission or refund is claimed
- 87 What buildings, etc., are to be deemed vacant
- 88 Notice to be given of every occupation of vacant building or house
