Section 6(1) in The Tamil Nadu Buildings (Lease and Rent Control) Act, 1960
(1)Where the amount of the taxes and cesses payable (including any new tax or cess which has become payable), by the landlord in respect of any building to a local authority for any half-year commencing on the 1st April 1950, or any later date exceeds the amount of the taxes and cesses payable in respect thereof to the same or any other local authority for the half-year ending on the 30th day of September 1946, or for the first complete half-year after the date on which the building was first let, whichever is later, the landlord shall be entitled to claim such excess from the tenant in addition to the rent payable for the building under this Act:Provided that such excess shall not be recoverable in so far as it has resulted from an increase of rent in respect of the building.
