Section 145(1) in The City of Nagpur Corporation Act, 1948
(1)When any land or building or any portion of a building treated as a separate property for the purpose of assessment under any provision of this Act has been vacant and unproductive of rent for a period of at least sixty consecutive days, the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] shall refund three-quarters, of the property [taxes] [This word was substituted for the word 'tax' by Maharashtra 13 of 1992, Section 24.] proportionately to the period during which the land or building has been vacant and unproductive of rent. Such a refund shall be granted proportionately for the number of months the land or building is vacant, each complete consecutive period of thirty days being reckoned as one month.
