Section 105(3)(a) in Chennai City Municipal Corporation Act, 1919
(a)No claim for such remission shall be entertained unless the owner of the building or his agent has previously thereto delivered a notice to the commissioner-(i)that the building is vacant and unlet; or(ii)that the building will be vacant and unlet from a specified dale either in the half-year in which notice is delivered or in the succeeding half-year.