State Act

THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

178- (1) When a building or land has remained vacant and unproductive of rent for ninety or more consecutive days during any year the Mukhya Nagar Adhikari shall, remit or refund so much of each of the property taxes of that year as may be proportionate to the number of days that the said building or land has remained vacant and unproductive of rent. (2) When a building consists of two or more separate tenements and one or more such tenements has remained vacant and unproductive of rent during any such period as aforesaid, the Mukhya Nagar Adhikari may remit or refund such portion (if any) of each tax or installment as may be prescribed: Provided that no remission 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 [Corporation]1, and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice. (3) The burden of proving the facts entitling a person to remission or refund under this section shall be upon the person claiming the same. (4) For the purposes of this section a building or land shall not be deemed to be vacant, if it is maintained as a pleasure resort or town or country house, or be deemed to be unproductive of rent, if it is let to a tenant who has a continuing right of occupation thereof, whether, he is in actual occupation or not.