Section 151(2) in The U.P. Municipalities Act, 1916
(2)When in any such [municipal area] [Substituted by U.P. Act No. 12 of 1994.] a building consists of separate tenements one, or more than one, of which has remained vacant and unproductive of rent for any such period as aforesaid, the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] may remit or refund such portion (if any) of the tax or instalment as is prescribed by rule.
