Section 2B(2)(a) in Assessment, Levy and Recovery of Contribution Costs Rules
(a)Revenue paid to Government and cesses paid to Panchayat Unions or Panchayats or Municipalities or the Corporation of [Chennai] [Substituted for the word 'Madras' by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).].