(b) If such date falls within the last two months of a half-year, the owner shall subject to notice being given under clause (a), be entitled to a remission of the whole of the tax or enhanced tax, as the case may be, payable in respect of the building only for that half-year.
(c) If such date falls within the first four months of a half-year, the owner shall, subject to notice being given under Clause (a) be entitled to a remission of so much, not exceeding a half of the tax or enhanced tax, as the case may be, payable in respect of the building only, for that half-year. as is proportionate to the number of days in that year preceding such date.
(b) If such notice is given within the first two months of a half-year, the owner shall be entitled to a remission of the whole of the tax payable in respect of the building for that half-year.
(c) If such notice is given within the last four months of a half-year, the owner shall be entitled to a remission of such sum not exceeding a half of the tax payable in respect of the building for that half-year as is proportionate to the number of days in that half-year succeeding the demolition or destruction, as the case may be.
Section 94 • Andhra Pradesh Municipalities Act, 1965
94. Owner's obligation to give notice of construction, reconstruction or demolition of building.
andhra-pradesh-municipalities-act-1965-sec-94.json
•
Section 94
{
"act_title": "Andhra Pradesh Municipalities Act, 1965",
"act_slug": "andhra-pradesh-municipalities-act-1965",
"section_label": "Section",
"section": {
"number": "94",
"title": "94. Owner's obligation to give notice of construction, reconstruction or demolition of building.",
"chapter": null,
"content": "(b) If such date falls within the last two months of a half-year, the owner shall subject to notice being given under clause (a), be entitled to a remission of the whole of the tax or enhanced tax, as the case may be, payable in respect of the building only for that half-year.\n(c) If such date falls within the first four months of a half-year, the owner shall, subject to notice being given under Clause (a) be entitled to a remission of so much, not exceeding a half of the tax or enhanced tax, as the case may be, payable in respect of the building only, for that half-year. as is proportionate to the number of days in that year preceding such date.\n(b) If such notice is given within the first two months of a half-year, the owner shall be entitled to a remission of the whole of the tax payable in respect of the building for that half-year.\n(c) If such notice is given within the last four months of a half-year, the owner shall be entitled to a remission of such sum not exceeding a half of the tax payable in respect of the building for that half-year as is proportionate to the number of days in that half-year succeeding the demolition or destruction, as the case may be.",
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