Section 108(1) in Chennai City Municipal Corporation Act, 1919
(1)If any area is included in the city, the owner of every building or land in such area shall-(a)if the date of such inclusion falls within the last two months of a half-year, not be liable to pay any property tax in respect thereof for that half-year; and(b)if such date falls within the first four months of a half-year, be entitled to a remission of so much, not exceeding a half, of the property tax payable in respect thereof for that half-year, as is proportionate to the number of days in that half-year preceding such date.
