Section 127(3)(b) in The Coimbatore City Municipal Corporation Act, 1981
(b)The period in respect of which the remission is made shall be calculated -(i)if remission is sought in respect of the half-year in which notice is delivered, from the date of delivery of the notice or from the date on which the building became vacant and unlet, whichever is later;(ii)if remission is sought in respect of the half-year succeeding that in which the notice as delivered, from the commencement of the half-year in respect of which remission is sought or front the date on which the building became vacant and unlet, whichever is later.