Section 349(2) in Chennai City Municipal Corporation Act, 1919
(2)for the regulation of the time and mode of collecting the taxes [and duties] [Substituted for the words 'duties and tools' by Schedulel to the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931).] under this Act;[(2-A) for determining the conditions under which lands shall be deemed to be appurtenant to building;] [Inserted by section 174(ii) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]