If any building is wholly or partly demolished or destroyed or otherwise deprived of value, the [Board] [Substituted by Act 24 of 1936, s.69, for "Cantonment Authority"] may, on the application [in writing] [Ins by Act 7 of 1931, s.4. ] of the owner [or occupier] [Inserted by Act 24 of 1936, s.29. ], remit or refund such portion of [any tax assessed on the annual value thereof] [ Substituted by Act 26 of 1927, s.9; for "the tax payable thereon"] as it thinks fit.
