Section 89(2)(c) in Tamil Nadu District Municipalities Act, 1920
(c)If such notice is given within the last four months of a half-year, the owner shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the building only for that half-year as is proportionate to the number of days in that [half-year succeeding the demolition] [These words were substituted for the words 'half year preceding the demolition' by the Second Schedule to the Madras Repealing and Amending Act, 1938 (Madras Act XIII of 1938)] or destruction, as the case may be.