Section 116(5) in Tamil Nadu District Municipalities Act, 1920
(5)The [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950.] may make rules not inconsistent with this Act for regulating -(i)the collection of the tax;(ii)the payment thereof to the council concerned;(iii)the deduction of any expenses incurred by railway administration in the collection thereof; and(iv)the decision of disputes-(a)between municipal councils and between municipal councils and other local authorities, and(b)[xxx] [The words 'with the provision sanction of the Governor-General in council' were omitted by the Adaptation Order of 1937]between municipal councils and railway administrations in matters connected with the levy, collection or apportionment of the tax:[Provided that rules relating to the decision of disputes shall not have effect in relation to a dispute to which the cantonment authority, or the port authority of a major port, or the administration of any railway as defined in clause (20) of Article 366 of the Constitution, is a party, unless the rules are made with the concurrence of the Central Government.] [This proviso was substituted by the Adaptation (Amendment) Order of 1950 for the original proviso as substituted by the Adaptation Order of 1937]][Duty on Transfer of Property] [This heading and sections 116A, 116B and 116C were inserted by section 2(ii) of the Madras District Municipalities and Local Boards (Amendment) Act, 1945 (Madras Act XX of 1945), re-enacted permanently by section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting and Repealing (No. I) Act, 1948 (Tamil Nadu Act VII of 1948).]