Section 81(4) in Tamil Nadu District Municipalities Act, 1920
(4)[ (a) The municipal council shall, in the case of lands used exclusively for agricultural purposes, levy these taxes at such proportions as it may fix, of the annual value of such lands as calculated in accordance with the provisions of section 79 of the Tamil Nadu District Boards Act, 1920 (Tamil Nadu Act XIV of 1920)] [This sub-section was inserted by section 62(iii)of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).]:Provided that the proportion shall not exceed the maximum, if any, fixed by the State Government.(b)If such lands be occupied by tenants, the municipal council shall levy the taxes in equal shares, from the landholder and the tenant respectively.]
