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1The Cantonments Act, 1924

( ACT NO. II OF 1924 )

Chapter V


Remission and Refund

Power to require entry in assessment list of details of buildings
77. For the purpose of obtaining a partial remission or refund of tax, the owner of a building composed of separate tenements may request the Board, at the time of the assessment of the building, to enter in the assessment list, in addition to the annual value of the whole building, a note recording in detail the annual value of each separate tenement. When any tenement, the annual value of which has been thus separately recorded, has remained vacant and unproductive of rent for sixty or more consecutive days, such portion of any tax assessed on the annual value of the whole building shall be remitted or refunded as would have been remitted or refunded if the tenement had been separately assessed.

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    Throughout this Act, except otherwise provided, the words "Bangladesh", Government", "Penal Code" and "Taka" were substituted, for the words "Pakistan", "Central Government", "Pakistan Penal Code" and "rupee" or "rupees" respectively by the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973), section 3 and 2nd Schedule
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