Cantonments Act, 1924 Section 75

If any building is wholly or partly demolished or destroyed or otherwise deprived of value, the¹[Board] may, on the application²[in writing] of the owner³[or occupier], remit or refund such portion of⁴[any tax assessed on the annual value thereof] as it thinks fit⁵[but no remission or refund shall take effect in respect of any period commencing more than two months before the delivery of such application].

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1. Substituted by Act 24 of 1936, section 69, for "Cantonment Authority".

2. Inserted by Act 7 of 1931, section 4.

3. Inserted by Act 24 of 1936, section 29.

4. Substituted by Act 26 of 1927, section 9, for "the tax payable thereon".

5 Inserted by Act 15 of 1983, section 48 w.e.f. 1-10-1983.