Clause 2

Where tax has been paid under the provisions of this Ordinance in respect of any building the Comptroller shall, subject to the provisions of subsections (2) and (3) of this section, refund a part of such tax proportionate to any period during which the building is un-occupied:Provided that no refund shall be allowed in respect of any unbroken period of less than thirty days.(2) No refund shall be made under this section, unless the person claiming the refund shall have given written notice to the Comptroller of such vacancy within fourteen days from the commencement of the period in respect of which the refund is claimed and shall have claimed payment thereof in writing not later than one month after the expiration of the half year in respect of which the claim is made:Provided, however, that the Comptroller may make a refund under this section to the extent of the whole or any part thereof, although the claim therefor has not been made within the prescribed time, if he is satisfied as to the reasons for the failure to make such claim within the prescribed time, but no refund shall be made unless the claim therefor is received not later than six months after the expiration of the half year in respect of which such claim is made.(3) No refund shall be allowed in respect of any building, unless the owner satisfies the Comptroller —

that such building is in good repair and fit for occupation;

that every reasonable effort to obtain a tenant has been made;

that the rent demanded is a reasonable one; and

that the building has been vacant during the whole of the period in respect of which refund is claimed:Provided that where a refund is claimed in respect of a period during which the building has been undergoing repairs for the purposes of rendering it fit for occupation, it shall not be necessary to prove in respect of such claim, the matters specified in paragraphs (a), (b) and (c) of this subsection.”.