28. Conversion of agricultural land into urban land.
- [1] [The original section was renumbered as sub-section (1) thereof and sub-sections (2) and (3) were inserted by section 8 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1973 (Tamil Nadu Act 19 of 1973).] Where any land which is registered as wet in the revenue accounts of the Government and used for cultivation of wet crops is converted as a building-site after the date of the commencement of this Act, the owner of such land shall be liable to pay urban land tax with effect from the fasli year in which such conversion is effected.(2)[ All the provisions of this Act shall, as far as may be, apply to the determination of the urban land tax under sub-section (1) as they apply to the determination of the urban land tax for the first time after the date of the commencement of this Act.(3)For the purposes of determining the urban land tax under this section -(a)the reference in section 6 to "the date of the commencement of this Act" shall be construed as a reference to the 1st day of July of the fasli year in which such conversion is effected; and(b)the period of one month referred to in section 7 shall be computed from the date on which such conversion is effected.]
