Section 99(2) in Chennai City Municipal Corporation Act, 1919
(2)[ Save as otherwise provided in this Act, these taxes shall be levied at such percentages of the annual value of buildings and lands as may be fixed by the council:] [Substituted for original sub-sections (1) and (2) by section 54(i) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]Provided that the aggregate of the percentage so fixed shall not, in the case of any land or building, be less than 15= per cent, or greater than [25] [Substituted for the words and figures '20 per cent' by section 7 of the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961).] per cent of its annual value.
