(1A)[ When any building or land assessed to Urban Immovable Property tax is situated in any Municipal area other than [Greater Bombay] [Sub-section (IA) was inserted by Bombay 37 of 1953, section 10(1).], [City of Ahmedabad [*] [These words were inserted by Bombay 17 of 1945, section 10(2)]] if a remission or refund of the property tax is granted in respect of such building or land under sub-section (2) of section 69 of the Bombay District Municipal Act, 1901 (Bombay Ill of 1901), [*] [The words 'or sub-section (2) of section 86 of the Bombay Municipal Boroughs Act, 1925 (Bombay XVIII of 1925), as the case may be' omitted by A.O., 1960.], the Municipality [***] [The word 'concerned' omitted by A.O., 1960.] shall remit or refund such portion of the Urban Immovable Property tax, in such manner and subject to such conditions as may prescribed.]
