Remission and refunds.

(1) Where any land or building is assessed to tax, and if in respect of such land or building or portion thereof, a draw-back (if any) or remission or refund of property tax is sanctioned or granted on or after the 1st day of August 1962 under the relevant local authority law, then the local authority, or as the case may be, the Collector shall remit or refund such portion of the tax, in such manner and subject to such conditions as may be prescribed.

(2) Where any building assessed to tax is situated in the City of Ahmedabad and if such building or any portion thereof is demolished or removed otherwise than by order of the Municipal Commissioner and notice in respect of such demolition or removal has been given to the Commissioner under the relevant local authority law, the municipal corporation constituted under such law shall remit or refund such portion of the tax in such manner and subject to such conditions as may be prescribed.

(3) The burden of providing the facts entitling any person to claim relief under this section shall lie upon him.