Section 19 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
19. Vacancy remission.
(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.(2)Every demand for remission under sub-rule (1) shall be made during the half-year or year in respect of which the remission is sought or in the following half-year or year and not afterwards.(3)(a)No demand for such remission shall be entertained unless the owner of the house or his agent has previously given notice to the executive authority, the house is vacant and the period in respect of which the remission is made shall be calculated from the date of delivery of such notice.(b)Every such notice shall expire in a half-year or year during which it is so delivered and shall take no effect thereafter.
