Section 8 in GIDC BULSAR (EXPANDED) NOTIFIED AREA CONSOLIDATED TAX RULES, 1991
8. Remissions and refund. :-
Remissions and refunds may be granted by the Notified Area Officer as under:-(1)If any building or land which has remained vacant and not put to use throughout the year, remission or refund to the extent of not more than one half of the amount of the tax shall be granted, provided that no such remission or refund shall be granted unless notice in writing of the fact of the building being vacant and unproductive has been given to the Notified Area Officer and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice.(2)If wholly or in great part demolished or destroyed by fire or otherwise deprived of value, remission or refund to the extent of not more than one fourth of the amount of the tax shall be given.
