Section 11(1) in Tamil Nadu Debt Relief Rules, 1978
(1)in case the land is situated in the City of [Chennai] [Substituted for the word 'Madras' by the Tamil Nadu Act 28 of 1996], be deemed to be the value in respect of which the assessment is fixed by the Commissioner of Corporation of [Chennai] [Substituted for the word 'Madras' by the Tamil Nadu Act 28 of 1996] under clause (b) of the proviso to section 102 of the [Chennai] [Substituted for the word 'Madras' by the Tamil Nadu Act 28 of 1996] City Municipal Corporation Act,' 1919, (Tamil Nadu Act IV of 1919) with reference to the extent of land;
