Section 29A in Chennai City Municipal Corporation Act, 1919
29A. If any tax due from any person remains unpaid in whole or in part at the end of the period specified in sub-rule (1) of rule 21 and if such person has left [***] [Substituted by section 230 of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] India or cannot be found, the said tax or such part thereof as remains unpaid together with all sums payable in connection therewith shall be recoverable as if it were an arrear of land revenue.
