Section 127(3)(a) in The Coimbatore City Municipal Corporation Act, 1981
(a)No claim for such remission shall be entertained unless the owner of the building or 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 date either in the half-year in which notice is delivered or in the succeeding half-year;