(1AA)[ When any building or land assessed to Urban Immovable Property tax is situated in the City of Ahmedabad or [***] [Sub-section (1AA) was inserted by Bombay 37 of 1953, section 10(1).]-(a)if a drawback of the property tax is sanctioned in respect of such building or land;(b)if a refund of the property tax is sanctioned in respect of such building or land or any portion thereof;(c)if such building or any portion thereof is demolished or removed, otherwise than by order of the Municipal Commissioner and notice in respect of such demolition or removal has been given to the Municipal Commissioner,under the provisions of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949), the Municipal Corporation [***] [The word 'concerned' omitted by A.O., 1960.] shall remit or refund such portion of the Urban Immovable Property Tax, in such manner and subject to such conditions as may be prescribed.]
