Section 222(1)(iv) in The Orissa Municipal Corporation Act, 2003
(iv)where, on an application made in writing by the owner or the person liable to pay the property tax, it is established that during the period the annual value remains in force, its value has been reduced by reason of any substantial demolition or has suffered depreciation from any accident or any calamity proved to the satisfaction of the Commissioner to have been beyond the control of such owner or such person; or