Section 19 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
19. Remission or refund of tax in case of vacancies.
- Where any building which is assessed to a rate payable by the year has remained vacant and unproductive of rent for a continuous period of three months or more during a year, the Panchayat shall remit the whole or any portion of the amount paid or payable for such period:Provided that no such remission or refund shall be granted unless notice in writing of the fact of the building belong vacant and unproductive of rent has been given to the Sarpanch:Provided further that no remission or refund shall be granted for any period previous to the date on which such notice is given to the Sarpanch.
