Section 81A in Tamil Nadu District Municipalities Act, 1920
81A. [ Levy of property tax on a direction by Government. [Section 81A was inserted by section 2 of the Tamil Nadu District Municipalities (Amendment) Act, 1944 (Tamil Nadu Act VIII of 1944), re-enacted permanently by section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting and Repealing (No. I) Act, 1948 (Tamil Nadu Act VII of 1948).]
(1)The [State] Government may, by order published in the Official Gazette, direct any municipal council to levy the property tax referred to in sub-section (1) of section 78 or any class of such tax, at such rate and with effect from such date (not being earlier than the first day of the half-year immediately following that in which the order is published) as may be specified in the order.(2)When an order under sub-section (1) has been published, the provisions of this Act relating to property lax shall apply as if the municipal council had on the date of publication of such order by resolution determined to levy the tax at the rate and with effect from the date specified in the order and as if no other resolution of the council under section 78 determining the rate at which and the date from which property tax shall be levied had taken effect.(3)A municipal council shall not alter the rate at which the property tax or any class of such tax is levied in pursuance of an order under sub-section (1) or abolish such tax except with the previous sanction of the[State] [This words was substituted for the word 'Provincial' by the Adaptation Order of 1950.] Government].
