Section 202 in Gauhati Municipal Corporation Act, 1971
202. Remission of refund of tax on unoccupied immovable property.
(1)When any land or building or any portion of a building treated as a separate property for the purpose of assessment under any provision of this Act has been vacant and unproductive of rent for a period of at least sixty consecutive days, the Commissioner shall remit or refund one-half of the property-land or building had been vacant and unproductive of rent. Such refund shall be granted proportionately for the number of months of vacancy, each complete consecutive period of thirty days being reckoned as one month.(2)The burden of providing the facts entitling any person to claim relief under this section shall lie upon him.(3)For the purposes of this section any building furnished and reserved by its owner for his own occupation whenever required shall be deemed to be occupied whether it is actually occupied by such owner or not.(4)For the purposes of this section neither the presence of a care-taker nor the mere retention in any otherwise unoccupied dwelling house of the furniture habitually used in it shall constitute occupation of the house, if the house is ordinarily let to tenants and it is not reserved by the owner for his own occupation.(5)No such remission or refund shall be granted unless notice in writing of the circumstances under which it is claimed has been given to the Commissioner within three months of the beginning of the period for which a refund or remission is claimed.(6)In no case shall any such remission or refund be permitted unless the total sum demanded by way of all taxes on the property concerned has actually first been paid up to the end of the period for which the concession is claimed.
