Gujarat Provincial Municipal Corporations Act, 1949
(1) If the tax leviable on any vehicle, boat or animal in respect of any half year has been paid and if during such half year such vehicle, boat or animal ceases to be kept within the City or, if kept outside, ceases to be used in the City or is destroyed or is otherwise rendered unfit for use or if such vehicle or boat has been under repairs or if such animal has been kept in any institution for the reception of infirm or disused animals or is certified by a Veterinary Surgeon to have become unfit for use and has not been used, the person who paid the tax leviable on such vehicle, boat or animal shall, subject to the provisions hereinafter contained, and on the Commissioner or any officer authorised by him being satisfied in this behalf, be entitled to receive from the Commissioner, if the period in such half year for which such vehicle, boat or animal has not been kept in the City or has not been used, on account of such vehicle, boat or animal being destroyed or rendered unfit for use or on account of such vehicle or boat being under repairs or such animal being kept in any institution for the reception of infirm or disused animals or such animal having been certified by a Veterinary Surgeon to have become unfit for use, is (a) not less than one hundred and seventy days, the full amount of the tax paid, (b) not less than one hundred and fifty days, three-fourths of the tax paid. (c) not less than one hundred and twenty days, two-thirds of the tax paid. (d) not less than ninety days, one-half of the tax paid. (e) not less than sixty days, one-third of the tax paid. No refund of the tax shall be granted if such period is less than sixty days. (2) When a notice has been given under sub-rule (2) of rule 31, this rule shall apply in respect of vehicles and animals affected by the notice as if for each of the periods specified therein, double the period so specified had been substituted. (c) if the owner or occupier of the premises fails, within the period prescribed in this behalf in any notice given under sub-rule (2) of rule 11, to comply with the terms of such notice or fails to use articles of the kind prescribed under sub-rule (5) of rule 6; (d) if after receipt of a written notice from the Commissioner requiring him to refrain from so doing, the owner or occupier of the premises continues :- (i) to use the water, or to permit the same to be used, in contravention of any by-law or of any condition prescribed under sub-section (2) of section 134 or under any other provision of this Act; (ii) when payment for the water is made not by measurement to permit any person not residing on premises in respect of which water-tax is paid or payment for the water supplied is made according to the size of the connection to carry away from such owner's or occupier's premises water derived from the municipal water-work; (e) if the owner or occupier of the premises wilfully or negligently injures or damages any meter, pipe, cistern or fitting or lock thereof in such premises; (f) if the owner or occupier of the premises fails to comply with any requisition made on him by the Commissioner under sub-rule (2) or rule 18 to furnish the name of the licensed plumber; (g) if the premises are declared to be unfit for human habitation under the provisions of this Act; (h) if excessive waste of water is taking place within any premises on account of damage to water-mains caused by accident or otherwise; (i) if any communication-pipes or fittings have been laid applied, added to or altered in contravention of the provisions of rule 6; Provided that -- (i) in any case under clause (a) the Commissioner shall not take action unless not less than one month previously a copy of the notice of demand in respect of the tax or sum has been affixed to a conspicuous part of the premises; (ii) in any case falling under clause (b), the Commissioner shall not take action unless not less than fifteen days previously a copy of the notice under sub-rule (1), (2) or (3) of rule 6, or under rule 7, as the case may be, has been affixed to a conspicuous part of the premises; (iii) in other cases the Commissioner shall not take action unless written notice of not less than twenty-four hours has been given to the owner or occupier of the premises. (2) The expense of cutting off the connection or of turning of the water in any such case as aforesaid shall be paid by the owner or occupier of the premises. (3) If any case under clause (a) of sub-rule (1) the tax or sum due is paid within the period stipulated therein by any person or persons in occupation of the premises other than the persons primarily liable for the same, such person or persons shall be entitled to credit therefor in account with the person primarily liable and shall be entitled without prejudice to any other remedy for recovery, to deduct the amount paid from any rent payable to the person primarily liable.