(1) Where any building or land which is assessed to a tax based on the annual rateable value and payable by the year or in respect of which a special sanitary cess is payable by the year, or by instalments, has remained vacant and unproductive of rent throughout the year or portion of the year for which the tax is leviable or throughout the period in respect of which any such instalment is payable, the municipal council shall remit or refund¹[not more than] one-half of the amount of the tax, or of the cess, or instalment of the cess, as the case may be.

(2) When any such building or land as aforesaid, --

(a) has been vacant and unproductive of rent for any period of not less than ninety consecutive days, or

(b) consists of separate tenements, one or more of which has or have been vacant and unproductive of rent for any such period as aforesaid, or

(c) is wholly or in great part demolished or destroyed by fire or otherwise deprived of value,

the municipal council may remit or refund such portion, if any, of the tax or cess or instalment as it may think equitable:

Provided that no such remission under this section shall be granted unless notice in writing of the fact of the building or land being vacant and unproductive of rent has been given to the municipal council, and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice:

Provided further that no land, building or tenement shall be deemed vacant if maintained as a pleasure resort or town or country house or be deemed unproductive of rent if let to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not.

(3) The burden of proving the facts entitling any person to claim reliefunder this section shall be upon him.

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1. Substituted by Act 34 of 1966 w.e.f. 16.1.1967.