Remission and Refund
Remission of tax
76. In a cantonment, when any building or land has remained vacant and unproductive of rent for sixty or more consecutive days, the Board shall remit or refund, as the case may be, such portion of any tax assessed on the annual value thereof as may be proportionate to the number of days during which the said building or land has remained vacant and unproductive of rent:
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Ministry of Law, Justice and Parliamentary Affairs
