Section 19(1) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(1)When any house or a portion of a house has been vacant for ninety or more consecutive days in a half-year or one hundred and eighty or more consecutive days in a year, the executive authority shall, on demand by the assessee, remit so much, not exceeding two-thirds of the amount of the tax, as is proportionate to the number of days during which the house was vacant in the half-year or year.
