Section 81(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)When any property assessed to a tax under clause (a) of section 65 which is payable by the year or by instalments, has remained unoccupied and unproductive of rent throughout the year or the period in respect of which any instalment is payable, the municipality shall remit the amount of the tax or of the instalment, as the case may be :Provided that no such remission shall be granted unless notice in writing of the circumstances under which it is claimed has been given to the municipality within the first month after the expiry of the period in respect of which it is so claimed.
