PM Act 72Chapter V · Taxation

Section 72 · Remission of tax on unoccupied immovable property

Text size — level 1 of 4

(1)

When any property assessed to a tax under [sub-clause(a) of clause (1) of section 61,] [Sub-section (6) has been added for the Municipalities to which the Punjab Municipal (Executive Officer) Act, 1931, applies.] 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 committee 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 committee 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 committee 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 care-taker 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 shall be granted under this section shall be held by the Executive Officer who shall make such recommendation to the committee as he may deem proper :Provided that the committee shall not grant any remission of tax unless such remission is recommended by the Executive Officer.] [Sub-section (6) has been added for the Municipalities to which the Punjab Municipal (Executive Officer) Act, 1931, applies.]

Your private note on this section

Only you can see this note.