Section 9A in Tamil Nadu District Municipalities Act, 1920
9A. [ (1) Notwithstanding anything contained in these rules, where there is an enhancement in the assessment of property tax payable for the half-year commencing from the 1st October 1987 and the owner or occupier of the property concerned has been given a special notice about the enhancement of the property tax payable by such owner or occupier; the said special notice shall be treated as modified to the extent specified below, namely:-
(i)In the case of buildings constructed after the 1st April 1982, but before the 1st October 1987, the enhancement of property lax shall not exceed fifty per centum of the property tax payable immediately before the 1st October 1987.(ii)In the case of buildings used for residential purposes(a)there shall be no enhancement of property tax for thatched buildings;(b)the enhancement of property tax shall not exceed one hundred per centum of the property tax payable immediately before the 1st October 1987, if such building is wholly or partly occupied by the owner;(c)the enhancement of the property tax shall not exceed two hundred per centum of the property tax payable immediately before the 1st October 1987, if such building is wholly let out.(iii)In the case of buildings used for non-residential purposes, the enhancement of property tax shall not exceed three hum! red per centum of the property tax payable immediately before the 1st October 1987.(2)Notwithstanding anything contained in these rules, the revision petitions filed by the persons who have failed to file revision petitions before the 29th October 1987 to reduce the tax in response to the special notices enhancing the property tax with effect on and from the 1st October 1987 during the period commencing from the 29th October 1987 and ending with the 31st March 1988, shall, for all purposes, be deemed to be and to have always been, validly filed within the period referred to in rule 9.(3)The executive authority shall dispose of the revision petitions to reduce the tax already filed and those deemed to have been filed in terms of sub-rule (2) subject to, and in accordance with, the provisions contained in sub-rule (1).] [Rule 9A was inserted by the Tamil Nadu District Municipalities (Fourth Amendment) Act, 1990 (Tamil Nadu Act 35 of 1990)]
