Section 1 in The Rules Under Tamil Nadu Agriculturists Relief Act, 1938
1. [] [Inserted and other rules were re-numbered by Notification G. O. No. 132, Revenue, dated the 23rd January 1941.]
For the purposes of proviso (e) to clause (ii) of section 3 of the Tamil Nadu Agriculturists Relief Act, 1938 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] Act IV of 1938), the annual rental value of any land which is not appurtenant to any building or which is occupied by or appurtenant to huts, and whose assessment is not based on the annual rental value of on the capital value shall : (i) in case the land is situated in the City of [Chennai] [Substituted for the word 'Madras' by the City of Madras (Alternation of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).] be deemed to be the value in respect of which the assessment is fixed by the Commissioner of the Corporation of Chennai under clause (b) of the proviso to section 102 of the [Chennai City Municipal Act, 1919] [Now it is renamed as Chennai City Municipal Corporation Act, 1919.] ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] Act IV of 1919), with reference to the extent of the land; and (ii) in case the land is situated elsewhere in the [State of Tamil Nadu] [Substituted for the word 'State of Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] be deemed to be 5 per cent of its capital value as determined by the Collector in the manner, laid down in the rules under sub-section (3) of section 81 of the [Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] District Municipalities Act, 1920 ([Tamil Nadu] [Substituted for the word 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969.] Act V of 1920).
