Section 81(1) in Tamil Nadu District Municipalities Act, 1920
(1)If the council by resolution determines that a property tax shall be levied, such tax shall be levied on all buildings and lands within municipal limits save those exempted by or under this Act or any other law. The property tax may comprise -(a)a tax for general purposes;(b)a water and drainage tax to provide for expenses connected with the construction, maintenance, repair, extension or improvement of water or drainage works heretofore provided or hereafter to be provided;(c)a lighting tax to provide for expenses connected with the lighting of the municipality by gas or electricity;(d)a scavenging tax to provide for expenses connected with the removal of rubbish, filth or the carcasses of animals from private premises; and(e)a railway tax to be used solely for or to further the construction and maintenance of railways:Provided that where the water and drainage tax is levied, the municipal council shall declare what proportion of the tax is levied in respect of waterworks and the remainder shall be deemed to be levied in respect of drainage works and the proportion so declared shall also be specified in the notification published under section 80:Provided further that the railway tax shall not be levied unless its levy is determined by a resolution of the municipal council supported by not less than three-fourth of the members present at a meeting specially convened in that behalf, such resolution being confirmed after a period of six months by a like majority at a like meeting and sanctioned by the [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950.].
