Section 92(4)(a) in Andhra Pradesh Municipalities Act, 1965
(a)No demand for such remission shall be entertained unless the owner of the building, land or premises or his agent has previously thereto delivered notice to the Commissioner. (i) that the building, land or premises is vacant and unlet; or (ii) that the building, land or premises will be vacant and unlet from a specified date either in the half-year in which notice is delivered or in the succeeding half-year.