Section 110
Remission or refund of tax.
The New Delhi Municipal Council Act, 1994
About this Act
An Act to provide for the establishment of the New Delhi Municipal Council and for matters connected therewith or incidental thereto.
(1) If any building together with land appurtenant thereto has
remained vacant and unproductive of rent for sixty or more consecutive days, the Chairperson shall remit
or refund, as the case may be, two-thirds of such portion of the property tax assessed on the rateable value
thereof, as may be proportionate to the number of days during which the said building together with the
land appurtenant thereto has remained vacant and unproductive of rent.
(2) If any land, not being land appurtenant to a building, has remained vacant and unproductive of rent for sixty or more consecutive days, the Chairperson shall remit or refund, as the case may be, one half of such portion of the property tax assessed on the rateable value thereof, as may be, proportionate to the number of days during which the said land has remained vacant and unproductive of rent.
(2) If any land, not being land appurtenant to a building, has remained vacant and unproductive of rent for sixty or more consecutive days, the Chairperson shall remit or refund, as the case may be, one half of such portion of the property tax assessed on the rateable value thereof, as may be, proportionate to the number of days during which the said land has remained vacant and unproductive of rent.