The New Delhi Municipal Council Act

Demolition, etc., of buildings

Remission or refund of tax

Power to require entry in assessment list of details of buildings

Notice to be given of the circumstances in which remission or refund is claimed

What buildings are to be deemed vacant

Notice to be given of every occupation of vacant land or building


Remission and refund


(1) For the purposes of sections 110 and 111 no
land, building or tenement shall be deemed vacant if maintained as a pleasure resort or town or country
house or be deemed unproductive of rent if let to a tenant who has a continuing right of occupation
thereof, whether he is in actual occupation or not.

(2) The burden of proving the facts entitling any person to claim relief under sections 109, 110 or
section 111, shall be upon him.

LAWGIST

# 113 What buildings are to be deemed vacant