Section 108(2) in Chennai City Municipal Corporation Act, 1919
(2)If any area is excluded from the city, the owner of every building or land in such area shall be entitled-(a)if the date of such exclusion falls within the last two months of a half-year, to a remission of the whole of the property tax payable in respect thereof for that half-year; and(b)if such date falls within the last four months of a half-year.to a remission of so much, not exceeding a half of the property tax payable in respect thereof for that half-year, as is proportionate to the number of days in that half-year succeeding such date.
