Revenue and Land Reforms Act, 1960.

Exemption

1. (1) The House tax payable in respect of any house under this Act shall cease to be so payable if the family occupying such house abandons that house.
2. (4) Notwithstanding anything contained in S 3, the Administrative may, for reasons to be recorded in writing, exempt such persons or class of persons as may be specified in the order or grant a remission or suspension of the House tax –
   • (a) in years in which crops have failed in any area, or
   • (b) in respect of persons or areas affected by flood, earthquake, drought and famine or other natural calamities.