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Cantonments Act, 1924


77.Power to require entry in assessment list of details of buildings:-

For the purpose of obtaining a partial remission or refund of tax the owner of a building composed of separate tenements may request the {Subs.by s.69, ibid., for "Cantonment Authority".}[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 {Subs By Act 24 of 1936 s.36 for "ninety".} [sixty] or more consecutive days {The words " during any year " were omitted ibid.} portion of {Subs. By Act 26 of 1927 s.11 for "the tax payable in respect of that year on the whole building".} [any tax assessed on the annual value of the whole building ] {The words " and payable in respect of that year " were omitted by Act 24 of 1936 s.30.}] shall be remitted or refunded as would have been remitted or refunded if the tenement had been separately asssessed.

{Proviso to s.77 was renumbered as s.77A by Act 26 of 1927, s.11.} [77A.Notice to be given of the circumstances in which remission or refund is claimed:-] {Subs. Ibid., for ''Provided that no such remission''.} [No remission or refund under {The words and figures '' section 75 '' were omitted by Act 7 of 1931, s.5.} section 76 or section 77 shall be made unless notice in writing of the {Subs. Ibid., for ''circumstances in which it is claimed ''.} [fact that the building land or tenement has become vacant and unproductive or rent] has been given to the {Subs. By Act 24 of 1936.S.69, for '' Cantonment Authority''.} [Board], and no remission or refund shall take effect in respect of any period commencing more than fifteen days before delivery of such notice.



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