Section 12(1)(b) in Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978
(b)in a case where no income is derived from such vacant land, an amount calculated at a rate-(i)not exceeding fifty rupees per square metre in the case of vacant land situated in an urban agglomeration falling within category I specified in Schedule I;(ii)not exceeding twenty-five rupees per square metre in the case of vacant land situated in an urban agglomeration falling within category II specified in that Schedule; and(iii)not exceeding fifteen rupees per square metre in the case of vacant land situated in an urban agglomeration falling within category III specified in that Schedule.