- [(1) When any building or land assessed to Urban Immovable Property tax is situated in [Greater Bombay] [[Sub-sections (1), (IA) and (IB) were substituted for the original sub-section (1) by Bombay 4 of 1941, section 6 (1) read with Bombay 23 of 1948, section 3. Sub-sections (2) and (3) of Bombay 4 of 1941 read as follows:-(2)The amendments made by this section in section 27 of the said Act shall be deemed to have been made and to have taken effect from the 1st day of April, 1939.(3)Notwithstanding anything contained in section 27 of the said Act as amended by this section, no claim for remission or refund of any portion in the Urban Immoveable Property Tax, levied in respect of any building or land for any period prior to the date of the coming into force of this Act, shall be admitted, if remission or a refund of a portion of such tax is levied for such period has been granted before such date.]]-(a)if a drawback of the property tax is sanctioned in respect of such building or land under section 158 of the [Bombay Municipal Corporation Act] [These words were substituted for the words and figures 'City of Bombay Municipal Act, 1888' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.] on or after Is' October 1939 (Bombay Ill of 1888), or(b)if a refund of the property tax is sanctioned in respect of such building or land or any portion thereof under section 175 of the [Bombay Municipal Corporation Act] [These words were substituted for the words and figures 'City of Bombay Municipal Act, 1888' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.] on or after 1st October 1939 (Bombay Ill of 1888), or(c)if such building or any portion thereof is demolished or removed, otherwise than by order of the [Municipal Commissioner for Greater Bombay] [These words were substituted for the words 'Municipal Commissioner for the City of Bombay' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.] on or after 1st April 1939 (Bombay III of 1888) and notice in respect of such demolition or removal has been given to the Commissioner under section 153 of the [Bombay Municipal Corporation Act] [These words were substituted for the words and figures 'City of Bombay Municipal Act, 1888' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.], the Municipal [Corporation of Greater Bombay] [These words were substituted for the words 'Corporation of the City of Bombay' by Bombay 17 of 1945, section 9, read with Bombay 8 of 1950.] shall remit or refund such portion of the Urban Immovable Property tax, in such manner and subject to such conditions as may be prescribed.(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.](1A)[ When any building or land assessed to Urban Immovable Property tax is situated in any Municipal area other than [Greater Bombay] [Sub-section (IA) was inserted by Bombay 37 of 1953, section 10(1).], [City of Ahmedabad [*] [These words were inserted by Bombay 17 of 1945, section 10(2)]] if a remission or refund of the property tax is granted in respect of such building or land under sub-section (2) of section 69 of the Bombay District Municipal Act, 1901 (Bombay Ill of 1901), [*] [The words 'or sub-section (2) of section 86 of the Bombay Municipal Boroughs Act, 1925 (Bombay XVIII of 1925), as the case may be' omitted by A.O., 1960.], the Municipality [***] [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 prescribed.](1B)When any building or land assessed to Urban Immovable Property-tax is situated in the Cantonment of Ahmedabad, [*] [The words 'Poona or Kirkee' omitted by A.O., 1960.] if a remission or refund of the property tax is granted in respect of such building or land under sections 75, 76 or 77 of the Cantonments Act, 1924 (II of 1924), the Collector of Ahmedabad [*] [The words 'or Poona, as the case may be' 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.](2)The burden of proving facts entitling any person to claim relief under this section shall be upon him.
