Remission and refund.

otherwise than by order of the Municipal Commissioner for Greater Bombay on or after 1st April 1939 and notice in respect of such demolition or removal has been given to the Commissioner under section 153 of the Bombay Municipal Corporation Act, the Municipal Corporation of Greater Bombay shall remit or refund such portion of the Urban Immovable Property tax, in such manner and subject to such conditions as may be prescribed.

(1AA) When any building or land assessed to Urban Immovable Property tax is situated in the City of Ahmedabad or City of Poona-

(a) if a drawback of the property tax is sanctioned in respect of such building or land; (b) if a refund of the property tax is sanctioned in respect of such building or land or any portion thereof;

(c) if such building or any portion thereof is demolished or removed, other-wise than by order of the Municipal Commissioner and notice in respect of such demolition or removal has been given to the Municipal Commissioner, under the provisions of the Bombay Provincial Municipal Corporations Act, 1949, the Municipal Corporation concerned shall remit or refund such portion of the Urban Immovable Property Tax, in such manner and subject to such conditions as may be prescribed.

(1A) When any building or land assessed to Urban Immovable Property tax is situated in any Municipal area other than Greater Bombay, City of Ahmedabad and City of Poona if a remission or refund of the property tax is granted in respect of such building or land under sub-section (2) of section 69 of the Bombay. District Municipal Act, 1901, or sub-section (2) of section 86 of the Bombay Municipal Boroughs Act, 1925, as the case may be, the Municipality concerned shall remit or refund such portion of the Urban Immovable Property tax, in such manner and subject to such conditions as may be prescribed.

(1B) When any building or land assessed to Urban Immovable Property tax is situated in the Cantonment of Ahmedabad, Poona or Kirkee if a remission or refund of the property tax is granted is respect of such building or land under section 75, 76 or 77 of the Cantonments Act, 1924, the Collector of Ahmedabad or Poona, as the case may be, shall remit or refund such portion of the Urban Immovable Property tax, in such manner and subject to such conditions as may be prescribed.

(2) The burden of proving facts entitling any person to claim relief under this section shall be upon him.