Section 105(3) in Chennai City Municipal Corporation Act, 1919
(3)(a)No claim for such remission shall be entertained unless the owner of the building or his agent has previously thereto delivered a notice to the commissioner-(i)that the building is vacant and unlet; or(ii)that the building will be vacant and unlet from a specified dale either in the half-year in which notice is delivered or in the succeeding half-year.(b)The period in respect of which the remission is made shall be calculated-(i)if remission is sought in respect of the half-year in which notice is delivered, from the date of delivery of the notice or from the date on which the building became vacant and unlet, whichever is later; and(ii)if remission is sought in respect of the half-year succeeding that in which the notice is delivered, from the commencement of the half-year in respect of which remission is sought or from the date on which the building became vacant and unlet, whichever is later.(c)Every notice under clause (a) shall expire with the half-year succeeding that during which it is so delivered, and shall have no effect thereafter.]
