Tamil Nadu Urban Land Tax Act, 1966
No: 12 Dated: Sep, 10 1966
THE TAMIL NADU URBAN LAND TAX ACT, 1966
(Tamil Nadu Act No. 12 of 1966)
An Act to provide for the levy of tax on urban land in the State of Tamil Nadu.
Be it enacted by the Legislature of the State of Tamil Nadu in the Seventeenth Year of the Republic of India as follows : -
CHAPTER I
Preliminary
1. Short title and commencement. - (1) This Act may be called the Tamil Nadu Urban Land Tax Act, 1966
2. (a) (i) This Act, except sections 19, 47 and 48, shall be deemed to have come into force in the City of Madras on the 1st day of July 1963 and sections 19 and 47 shall be deemed to have come into force in the City of Madras on the 21st May 1966.
(ii) Section 48 shall come into force on the date of the publication of this Act in the Fort. St. George Gazette.
(b) The Government may, by notification, direct that this Act shall come into force on such date as may be specified in the notification in -
(i) any of other municipal town ; or
(ii) any township ; or
(iii) any area specified in the notification and within sixteen kilometers of the City of Madras or such municipal town or township.
(3) The Government may, by notification, cancel any notification issued under clause (b) of sub-section (2) but the cancellation shall not be deemed to affect the power of the Government under clause (b) of sub-section (2) again to bring this Act into force in such municipal town or township or area.
(4) A draft of any notification proposed to be issued under clause (b) of sub-section (2) or sub-section (3) shall be laid on the table of the Legislative Assembly and the notification shall not be issued unless the Assembly approves the draft either without modification or addition or with modifications or additions; and upon such approval being given, the notification shall be issued in the form in which it has been approved and such notification on being so issued shall be published in the Fort. St. George Gazette. and shall thereafter be of full force and effect.
1A. Extension of the Act to Madras City Belt Area. - Notwithstanding anything contained in clause (b) of sub-section (2) and sub-section (4) of section 1, this Act shall be deemed to have come into force on the 1st day of July 1975 in the area comprised within sixteen kilometers of the outer limits of the City of Madras (hereinafter referred to in this Act, as the Madras City Belt Area):
Provided that for the purpose of determining the amount or urban land tax under this Act in respect of such area, the market value as on the 1st day of July 1971 shall be the basis:
Provided further that where any portion of a village lies within the said sixteen kilometres, the whole of such village shall be deemed to lie outside the said sixteen kilometers for the purpose of this Act.
1B. Extension of the Act to scheduled areas. - Notwithstanding anything contained in clause (b) of sub-section (2) and sub-section (4) of section 1, this Act shall be deemed to have come into force on the 1st day of July 1991 in the areas specified in the Second Schedule (hereafter referred to in this Act as the scheduled areas) and for the purpose of determining the amount of urban land tax under this Act in respect of such areas, the market value as on the 1st day of July 1981, shall be the basis.
2. Definitions. - In this Act, unless the context otherwise requires -
(1) "assessee" means a person by whom urban land tax is payable under this Act and includes every other person in respect of whom any proceeding under this Act has been taken for the determination of the urban land tax payable by him ;
(2) "Assistant Commissioner" means the Assistant Commissioner of Urban Land Tax appointed under section 3;
(3) "building" includes a house, out-house, stable, latrine, godown, shed, hut, wall and any other structure, whether of masonry, bricks, mud, wood, metal or any other material whatsoever;
(4) "Director" means the Director of Urban Land Tax appointed under section 3;
(5) "date of the commencement of this Act" means-
(i) in relation to the City of Madras, the first day of July 1963 ; and
(ii) in relation to any other municipal town or township or area, the first day of July of the fasli year in which the notification under clause (b) of sub-section (2) of section 1 is published ;
(6) "each urban land" means the urban land comprised in a survey number or a sub-division number ;
(7) "fasli year" means the year commencing on the first day of July ;
(8) "Government" means the State Government;
(8A) "ground" means an area comprising two hundred and twenty three square metres (two thousand and four hundred square feet) ;
(8B) "municipal town" includes the City of Madurai;
(9) "occupier" includes-
(a) any person for the time being paying or liable to pay to the owner rent or any portion of the rent of the urban land or of the building constructed on the urban land or part of such land or building in respect of which the word is used or the damages on account of the occupation of such land, building or part ; and
(b) a rent - free occupant ;
but does not include any person who is entitled to the kudiwaram in respect of any inam land but in respect of which land any other person is entitled to the melwaram ;
(10) "owner" includes -
(i) any person (including a mortgagee in possession) for the time being receiving or entitled to receive, whether on his own account or as agent, trustee, guardian, manager or receiver for another person or for any religious or charitable purposes, the rent or profits of the urban land or of the building constructed on the urban land in respect of which the word is used;
(ii) any person who is entitled to the kudiwaram in respect of any inam land ;
but does not include -
(a) a shrotriemdar ; or
(b) any person who is entitled to the melwaram in respect of any inam land but in respect of which land any other person is entitled to the kudiwaram.
Explanation. - For the purposes of clause (9) and clause (10), inam land includes lakhiraj tenures of land and shrotriem land ;
(10A) "Schedule" means the Schedule appended to this Act ;
(11) "township" means a township constituted under the Mettur Township Act, 1940 (Tamil Nadu Act XI of 1940), the Courtallam Township Act, 1954 (Tamil Nadu Act XVI of 1954), the Bhavanisagar Township Act, 1954, (Tamil Nadu Act XXV of 1954) or section 4 of the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958) or any other township constituted under any other law for the time being in force ;
(12) "Tribunal" means a Tribunal constituted under section 4;
(12A) "urban area" means the urban area referred to in section 6-A;
(13) "urban land" means any land which is used or is capable of being used as a building-site and includes garden or grounds, if any, appurtenant to a building but does not include any land which is registered as wet in the revenue accounts of the Government and used for the cultivation of wet crops.
Explanation. - For the purposes of this clause, any site on which any building has been constructed shall be deemed to be urban land ;
(14) "Urban Land Tax Officer" means the Urban Land Tax Officer appointed under section 3.