Section 241(2)(c) in Kerala Municipality Act, 1994
(c)If such notice is given within the last four months of a half-year, the owner shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the building only, for that half-year, as is proportionate to the number of days in that half-year, succeeding the demolition or destruction, as the case may be.