Section 127(2) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(2)Where any such building or land as aforesaid -(a)has been vacant and unproductive of rent for any period of not less than ninety consecutive days, or(b)consists of separate tenements one or mare of which has or have been vacant and unproductive of rent for any such period as aforesaid, or(c)wholly or in great part demolished or destroyed by fire or otherwise deprived of value, the Council may remit or refund such portion, if any, of the tax or instalment as it may think equitable.
