Section 60(2) in Tamil Nadu Town and Country Planning Act, 1971
(2)The rates of development charges shall be determined on the proposed use of land or building-(a)in the case of development of land, at a rate to be prescribed per hectare for that area;(b)in the case of development of building, at a rate to be prescribed per square metre of floor are for that area:Provided that such rats shall not exceed one lakh rupees per hectare in the case of development of land and twenty-five rupees per square metre in the case of development of building.Provided further that where the land appurtenant to a building is used for any purpose independent of the building, development charge may be levied separately for the building and the land.
