5A. [ Special provisions regarding revised rates. [This section was inserted by section 5 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of 1971).]
(1)Notwithstanding anything contained in this Act, the rate of tax under this Act as amended by the Tamil Nadu Urban Land Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of 1971) shall be levied in the City of Madras, with effect from the 1st day of July 1971.(2)For the purpose of determining the amount of urban land tax under sub-section (1), the market value as on the 1st day of July 1963, shall be the basis.(3)Subject to the provisions of sub-section (2), for determining the amount of urban land tax under sub-section (1), the provisions of this Act shall, as far as may be, apply as they applied to the determination of the amount of urban land tax before the date of the publication of the Tamil Nadu Urban Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of 1971), in the Tamil Nadu Government Gazette].
