LawgistThe New Delhi Municipal Council Act
113What buildings are to be deemed vacant
(1) For the purposes of sections 110 and 111 no land, building or tenement shall be deemed vacant if maintained as a pleasure resort or town or country house or be deemed unproductive of rent if let to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not.
(2) The burden of proving the facts entitling any person to claim relief under sections 109, 110 or section 111, shall be upon him.
Download our fully-offline, High speed android app.- Click here
Remission and refund
- 109 Demolition, etc., of buildings
- 110 Remission or refund of tax
- 111 Power to require entry in assessment list of details of buildings
- 112 Notice to be given of the circumstances in which remission or refund is claimed
- 113 What buildings are to be deemed vacant
- 114 Notice to be given of every occupation of vacant land or building
