Section 232 in Greater Hyderabad Municipal Corporation Act, 1955
232. Refund of Property Taxes.
- When any building or land or any portion of any premises which the Commissioner has treated under section 216 as a separate property has been vacant for not less than ninety days the Commissioner shall, subject to the provisions hereinafter contained, refund the property taxes, if any, to a maximum of one half of the amount paid in respect of such taxes for the number of days that such vacancy lasted.
