Section 85
Power to require entry in assessment list of details of buildings.
About this Act
An Act to consolidate and amend the law relating to the administration of cantonments with a view to impart greater democratisation, improvement of their financial base to make provisions for developmental activities and for matters connected therewith or incidental thereto.
(1) For the purpose of
obtaining a partial remission or refund of tax, the owner of a building composed of separate tenements
may request the Chief Executive Officer at the time of the assessment of the building, to enter in the
assessment list, in addition to the annual rateable value of the whole building, a note recording in detail
the annual rateable value of each separate tenement.
(2) 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 one-half of such portion of any tax assessed on the annual rateable value of the whole building shall be remitted or refunded as would have been remitted or refunded if the tenement had been separately assessed.
(2) 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 one-half of such portion of any tax assessed on the annual rateable value of the whole building shall be remitted or refunded as would have been remitted or refunded if the tenement had been separately assessed.