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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Vacancy allowance reduces actual rent to determine gross annual value when a let property is vacant during the year.</h1> Where a property or part of it is let but vacant for the whole or part of the previous year, if actual rent received or receivable is less than reasonable expected rent due to vacancy, the actual rent received or receivable, reduced by the vacant allowance, shall be treated as the gross annual value of the property.

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