Section 92(1)(v) in The Tamil Nadu Cinemas (Regulation) Rules, 1957
(v)Evidence from the local Authority that there is no property tax due in respect of the site and building of the cinema theatre under the madras city Municipal Corporation Act 1920 (Tamil Nadu Act of 1920) or the Tamil Nadu Panchayath Act, 1994 (Tamil Nadu Act 21 of 1994) or the Madurai City Municipal Corporation Act, 1981 (Tamil Nadu Act 25 of 1981) or the Coimbatore City Municipal Corporation Act, 1981 (Tamil Nadu Act 25 of 1981) or the Tiruchirapalli City Municipal Corporation Act, 1994 (Tamil Nadu Act 28 of 1994) or the Tirunelvali City Municipal Corporation Act, 1994 (Tamil Nadu Act 28 of 1994) or the Salem City Municipal Corporation Act, 1994 (Tamil Nadu Act 29 of 1994) as the case may be.