Section 117 in West Bengal Municipal Corporation Act, 2006
117. Remission on account of vacant holding.
(1)When any land and building has remained vacant or unproductive of rent for ninety consecutive days or more, the Corporation may, upon an application in writing from the owner, grant remission or refund of one-half of the amount of property tax due for the period of such vacancy.(2)The Corporation may make regulations for the purpose of granting remission or refund of property tax under sub-section (1).
