1[126. Demolition etc. of building.–– If any building is wholly or partly
demolished or destroyed or otherwise deprived of value, the Commissioner
may, on the application in writing from the owner or occupier and after conducting such enquiry as may be necessary, accept the revised return filed
by the applicant and adjust the tax for the subsequent period.]
1. Section 126 substituted by S.O. 3466 (E) of 2020 dated 05.10.2020.