Section 127(1) in Jammu and Kashmir Municipal Corporation Act, 2000
(1)If any building together with land appurtenant thereto has remained vacant and unproductive or rent for sixty or more consecutive days, the Commissioner shall remit or refund, as the case may be two-thirds of such portion of the fire tax and the general tax assessed or the rateable value thereof as may be proportionate to the number of days during which the said building together with the land appurtenant thereto has remained vacant and unproductive of rent.
