Section 107(1) in Chennai City Municipal Corporation Act, 1919
(1)(a)If any building in the city is constructed or reconstructed, the owner shall give notice thereof, to the commissioner 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 en titled 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 in the proportionate to the number of days in that half-year preceding such date.
