Section 81(2) in The Himachal Pradesh Municipal Corporation Act, 1994
(2)When any such property as aforesaid -(a)has not been occupied or productive of rent for any period of not less than sixty consecutive days ; or(b)consists of separate tenements, one or more of which has or have not been occupied or productive of rent for any such period as aforesaid ; or(c)is wholly or in greater part demolished or destroyed by fire or otherwise ;the municipality may remit such portion, if any, of the tax or instalment as it may think equitable.
