Section 102(c) in Chennai City Municipal Corporation Act, 1919
(c)[ in the case of the lands and buildings vested in the trustees of the port of [Chennai] [Clause (b) was omitted and clauses (c) and (d) were re-lettered as clauses (b) and (c) respectively by section 57(iii), Act 28 of 1978.], the property tax leviable in any year shall not exceed four per centum of the gross earnings made by the Port Trust in that year.]
