Section 99(3) in Chennai City Municipal Corporation Act, 1919
(3)For the purpose of assessing the property tax, the annual value of any building or land shall be determined by the commissioner:[Provided that the annual value of any building or land the tax for which is payable by the Commissioner shall be determined by the Mayor.] [Added by section 54(ii) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]
