Section 89(1) in Tamil Nadu District Municipalities Act, 1920
(1)(a)If any building in a municipality is constructed or re-constructed, the owner shall give notice thereof to the executive authority within fifteen days from the date of completion or occupation of the building, whichever is earlier.(b)If such date falls within the last two months of a half-year, the owner shall, subject to notice being given under clause (a), be entitled to a remission of the whole of the tax or enhanced tax, as the case may be, payable in respect of the building only for that half-year.(c)If such date falls within the first four months of a half-year, the owner shall, subject to notice being given under clause (a), be entitled to a remission of so much not exceeding a half of the tax or enhanced tax, as the case may be, payable in respect of the building only, for that half-year, as is proportionate to the number of days in that half-year preceding such date.
