(5)[ If any buildings remains vacant for a period of ninety consecutive days or more, the owner of the buildings shall if he has given the Executive Officer notice of the occurrences of such vacancy in the prescribed manner, be entitled to a remission on account of holding tax by an amount which shall be proportionate to the period of vacancy as aforesaid :Provided that if the building is re-occupied the owner shall bring it to the notice of the Executive Officer in writing within seven days from the date of such re-occupation failing which the Executive Officer may realise from the owner a sum of exceeding fifty per centum of the amount liable to be remitted on account of the vacancy.] [Inserted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.]
