(3)Notwithstanding anything contained in section 27 of the said Act as amended by this section, no claim for remission or refund of any portion in the Urban Immoveable Property Tax, levied in respect of any building or land for any period prior to the date of the coming into force of this Act, shall be admitted, if remission or a refund of a portion of such tax is levied for such period has been granted before such date.]]-(a)if a drawback of the property tax is sanctioned in respect of such building or land under section 158 of the [Bombay Municipal Corporation Act] [These words were substituted for the words and figures 'City of Bombay Municipal Act, 1888' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.] on or after Is' October 1939 (Bombay Ill of 1888), or(b)if a refund of the property tax is sanctioned in respect of such building or land or any portion thereof under section 175 of the [Bombay Municipal Corporation Act] [These words were substituted for the words and figures 'City of Bombay Municipal Act, 1888' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.] on or after 1st October 1939 (Bombay Ill of 1888), or(c)if such building or any portion thereof is demolished or removed, otherwise than by order of the [Municipal Commissioner for Greater Bombay] [These words were substituted for the words 'Municipal Commissioner for the City of Bombay' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.] on or after 1st April 1939 (Bombay III of 1888) and notice in respect of such demolition or removal has been given to the Commissioner under section 153 of the [Bombay Municipal Corporation Act] [These words were substituted for the words and figures 'City of Bombay Municipal Act, 1888' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.], the Municipal [Corporation of Greater Bombay] [These words were substituted for the words 'Corporation of the City of Bombay' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.] shall remit or refund such portion of the Urban Immovable Property tax, in such manner and subject to such conditions as may be prescribed.
