- For the purpose of proviso (iii) to clause (3) of section 2 of the Act, the annual rental value of the land which is not appurtenant to any building or which is occupied by or appurtenant to huts, and whose assessment is not based on the annual rental value or on the capital value shall-(1)in case the land is situated in the City of [Chennai] [Substituted for the word 'Madras' by the Tamil Nadu Act 28 of 1996], be deemed to be the value in respect of which the assessment is fixed by the Commissioner of Corporation of [Chennai] [Substituted for the word 'Madras' by the Tamil Nadu Act 28 of 1996] under clause (b) of the proviso to section 102 of the [Chennai] [Substituted for the word 'Madras' by the Tamil Nadu Act 28 of 1996] City Municipal Corporation Act,' 1919, (Tamil Nadu Act IV of 1919) with reference to the extent of land;(2)in case the land is situated in the City of Madurai, be deemed to be the value in respect of which the assessment is fixed by the Commissioner of Corporation of Madurai under clause (b) of the proviso to section 123 of the Madurai City Municipal Corporation Act, 1971, with reference to the extent of land; and(3)in case the land is situated in any other part of the State of Tamil Nadu, other than the City of [Chennai] [Substituted for the word 'Madras' by the Tamil Nadu Act 28 of 1996] or of Madurai, five per cent of the capital value as determined by the Executive Authority of the local body concerned in the manner laid down in the rules framed under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920), [Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958)] [This Act has been repealed and re-enacted as the Tamil Nadu Panchayats Act, 1994] and the [Cantonments Act, 1924 (Central Act 2 of 1924)] [This Act has been repealed and re-enacted as the Cantonment Act, 2003], as the case may be.
