Section 139(3) in Tamil Nadu District Municipalities Act, 1920
(3)If any premises are in the opinion of the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933)] without sufficient means of effectual drainage, but no part thereof is situated within one hundred feet of a public drain or its place of outfall, the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933)] may, by notice, direct the owner of the said premises to construct a cesspool or septic tank or filters of such material, dimensions and description, in such position and at such level as the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933)] thinks necessary, and to construct a drain or drains emptying into cesspool, tank or filters and to execute all such works as may be necessary in accordance with the by-laws and regulations:Provided that -(a)no requisition shall be made under this section on any person who has been exempted from payment of the property tax under [sub-section (5) of section 83] [These words and figures were substituted for the words, figures and letter 'section 84, clause (c)' by section 93 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).];(b)no person shall be required under this section to expend a sum exceeding five times the property tax on any such building, with the land assessed with it as part of the same premises, or in the case of buildings exempted under section 83, five times the property tax which would be payable on such building with the land which would be assessed with it to the property lax if such building were not exempt and if any amount exceeding the said sum is expended, the excess shall be borne by the council.