Section 35 in Tamil Nadu Elementary Education Act, 1920
35. Rates of levy of taxes under section 34.
- The rates of levy of any tax-under section 34 shall be determined -(a)by the municipal council with the previous sanction of the State Government, in case the tax is levied by the Municipal Council of its own motion; and(b)by the State Government, in case the tax is levied at their direction: Provided that the rates of any such tax levied as an addition to the taxation under the head of tax on companies or of profession tax shall be subject to the limits specified in any law for the time being in force governing the municipal council or prescribed by rules made under this Act:Provided further that the rates of any such tax levied by a municipal council as an addition to the taxation under the head of property tax shall not exceed five per centum per annum in the case of properties taxed on their annual value, one-fourth per centum per annum in the case of properties taxed on their capital value, and four rupees per annum for every 320 square yards or part thereof in the case of properties taxed on their extent.(2)Subject to the provisions aforesaid, the municipal council may, with the previous sanction of the State Government, and shall if so directed by them, alter the rates of levy of any such tax.
