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The Delhi Municipal Corporation Act, 1957 1[164 Remission or refund of tax.- (1) If any building together with land appurtenant thereto has remained vacant and unproductive of rent for sixty or more consecutive days, the Commissioner shall remit or refund, as the case may be, two-thirds of such portion of 2*** the general tax assessed on the rateable value thereof, as may be proportionate to the number of days during which the said building together with the land appurtenant thereto has remained vacant and unproductive of rent. (2) If any land, not being land appurtenant to a building, has remained vacant and unproductive of rent for sixty or more consecutive days, the Commissioner shall remit or refund, as the case may be, onehalf of such portion of 2*** the general tax assessed on the rateable value thereof, as may be, proportionate to the number of days during which the said land has remained vacant and unproductive of rent.
1. Subs. by Act 42 of 1961, s. 15, for section 164 (w.e.f. 12-9-1961). 2. The words "the scavenging tax, the fire tax and" omitted by Act 67 of 1993, s. 87 (w.e.f. 1-10-1993). 3. Omitted by s. 87, ibid. (w.e.f. 1-10-1993).    |
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