Section 81 in The Himachal Pradesh Municipal Corporation Act, 1994
81. Remission of tax on unoccupied immovable property.
(1)When any property assessed to a tax under clause (a) of section 65 which is payable by the year or by instalments, has remained unoccupied and unproductive of rent throughout the year or the period in respect of which any instalment is payable, the municipality shall remit the amount of the tax or of the instalment, as the case may be :Provided that no such remission shall be granted unless notice in writing of the circumstances under which it is claimed has been given to the municipality within the first month after the expiry of the period in respect of which it is so claimed.(2)When any such property as aforesaid -(a)has not been occupied or productive of rent for any period of not less than sixty consecutive days ; or(b)consists of separate tenements, one or more of which has or have not been occupied or productive of rent for any such period as aforesaid ; or(c)is wholly or in greater part demolished or destroyed by fire or otherwise ;the municipality may remit such portion, if any, of the tax or instalment as it may think equitable.(3)The burden of proving the facts entitling any person to claim relief under this section shall lie upon him.(4)For the purposes of this section neither the presence of a caretaker nor the mere retention in an otherwise unoccupied dwelling house of the furniture habitually used in it shall constitute occupation of the house.(5)For the purposes of this section a house shall be deemed to be productive of rent if let to a tenant who has a continuing right of occupation thereof, whether it is actually occupied by such tenant or not.(6)The enquiry necessary for a decision whether any relief should be granted under this section shall be held by the Executive Officer or the Secretary who shall make such recommendation to the municipality as he may deem proper:Provided that the municipality shall not grant any remission of tax unless such remission is recommended by the Executive Officer or the Secretary.
