Section 16(2) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(2)Where any building assessed to tax is situated in Greater Bombay or in the [Cities of Poona, Sholapur and Kolhapur or in the City] [These words were substituted for the words 'City of Poona or' by Maharashtra 17 of 1974, Section 6.] of Nagpur and if such building or any portion thereof is demolished or removed otherwise than by order of the Municipal Commissioner and notice in respect of such demolition or removal has been given to the Commissioner under the relevant municipal law, the municipal corporation constituted under such law shall remit or refund such portion of the tax in such manner and subject to such conditions as may be prescribed.
