Section 151(3) in The U.P. Municipalities Act, 1916
(3)Provided that no remission shall be granted unless notice in writing of the fact of the building or land being vacant and unproductive of rent has been given to the [Municipality] [Substituted by U.P. Act No. 12 of 1994.], and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice.
