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Cantonments Act, 1924


76.Remission of tax:-

In a cantonment {The words " other than a hill cantonment " omitted by Act 24 of 1936, s.30} when any building or land has remained vacant and unproductive of rent for {Subs by s.30, ibid, for "ninety".} [sixty] or more consecutive days {The words "during any year " were omitted by s.30 ibid.,} the {Subs. By s.69 ibid for " Cantonment Authority".} [Board] shall remit or refund, as the case may be, such portion of {Subs.by Act 26 of 1927, s.10, for " the tax -payable thereon." of 1936, s.30.} [any tax assessed on the annual value thereof {The words "and payable in respect of that year" were omitted by Act 24 of 1936, s.30.}] {The words "and payable in respect of that year" were omitted by Act 24 of 1936, s.30.} as may be proportionate to the number of days during which the said building or land has remained vacant and unproductive of rent.

{Ins.by Act 15 of 1942, s.7.} [Provided that in any cantonment which the Central Government, by notification in the Official Gazette, has declared to be a hill cantonment and in respect of which the Central Government by the same or a like notification has declared a portion of the year to be the season for the cantonment, when any building or land is leased for occupation through the season only, but the rent charged is the full annual rent no remission of or refund shall be admissible under this selection in respect of any time outside the season during which the building or land remains vacant, but in respect of any time, not being less than sixty consecutive days during which within the season such building or land has remained vacant and unproductive of rent, the Board shall remit or refund such portion of any tax assessed on the annual value thereof as bears to the whole of the tax so assessed the same proportion as the remainder vacant and unproductive of rent bears to the total length of the season.]



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