Section 126(3)(a) in The Madurai City Municipal Corporation Act, 1971
(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 date either in the half-year in which notice is delivered or in the succeeding half-year;