Section 127(3) in Jammu and Kashmir Municipal Corporation Act, 2000
(3)If any land whether appurtenant to a building or not or any building has remained vacant and unproductive of rent for sixty or more consecutive days, the Commissioner shall remit or refund as the case may be such portion of water tax assessed on the rateable value thereof as may be proportionate to the number of days during which the said land or building has remained vacant and unproductive of rent;Provided that no remission or refund of the water tax shall be allowed unless an application in such form as ma be prescribed by bye-laws made in this behalf has been made to the Commissioner to stop the supply of water to such land or building and that the Commissioner is satisfied that having regard to the circumstances any such remission or refund should be allowed.
