Section 100 in Siliguri Municipal Corporation Act, 1990
100. Remission on account of vacant holding.
(1)When any holding comprising land and building has remained vacant or unproductive of rent for ninety or more consecutive days, the Corporation may, upon an application in writing from the owner, remit or refund one half of the amount of tax due for the period of such vacancy.(2)The Corporation may make bye-laws for the purpose of remission or refund as provided in sub-section (1).
