Section 163(5) in The Madurai City Municipal Corporation Act, 1971
(5)The Government may make rules not inconsistent with this Act for regulating-(i)the collection of the tax;(ii)the payment thereof to the council concerned;(iii)the deduction of any expenses incurred by railway administration in the collection thereof; and(iv)the decision of disputes between the council and other local authorities including Cantonments and between the council and railway administration in matters connected with the levy collection or apportionment of the tax:Provided that rules relating to the decision of disputes shall not have effect in relation to a dispute to which the cantonment authority, or the port authority of a major port, or the administration of any railway as defined in clause (2) of Article 366 of the Constitution, is a party, unless the rules are made with the concurrence of the Central Government.Duty on Transfers of Property
