Section 216(2) in Greater Hyderabad Municipal Corporation Act, 1955
(2)When the Commissioner has determined to treat all the several holdings comprised within any one building or land under this section as one property, he may subject to any general conditions which may, from time to time, be specified by the Standing Committee in this behalf, at any time not later than seven days before the first day on any half-year or quarter-year, as the case may be, for which an instalment of general tax shall be leviable in respect of the said property, sanction a draw-back of one-fifth part of the general tax so leviable.
