Section 241(1)(c) in Kerala Municipality Act, 1994
(c)If such date falls within the first four months of a half-year, the owner shall, subject to notice being given under clause(a), be entitled to a remission of so much not exceeding a half of the tax or enhanced tax, as the case may be, payable in respect of the building only for that half-year, as is proportionate to the number of days in that half-year preceding such date.