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When any building or land or any portion of any premises which the Commissioner has treated under section 158 as a separate property, has been vacant for not less than thirty consecutive days, the Commissioner shall, subject to the provisions hereinafter contained, refund the amount of the water tax [and the sewerage tax] [These words were substituted for the words 'and halalkhore tax' by Maharashtra 34 of 1973, Section 22(a).], if any, paid for the number of days that such vacancy lasted.