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State of Tamilnadu - Section

Section 6B in Tamil Nadu Urban Land Tax Act, 1966

6B. Total extent only to fix the rates.

- For the purposes of this Act, -
(i)the total extent of the urban land which is vacant or which is used for residential purposes in an urban area shall be taken into account for applying the rates specified in Parts I and III of the Schedule ;
(ii)the total extent of the urban land used for non-residential purposes in an urban area shall be taken into account for applying the rates specified in Parts II and IV of [the first Schedule] [These words were substituted for the words 'the Schedule' by Section 4 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1991 (Tamil Nadu Act 1 of 1992).].]