Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 239] [Entire Act] State of Kerala - Subsection Section 239(1) in Kerala Municipality Act, 1994 (1)When any building whether ordinarily let or occupied by the owner himself has been vacant and unlet for a half-year, the owner shall be entitled to a remission of tax for that half-year.