Section 102(a) in Chennai City Municipal Corporation Act, 1919
(a)the council may, with the sanction of the [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950.], exempt any local area from the whole or a portion of [*] [The words 'the water and', 'water-supply and' were omitted by section 85 of Tamil Nadu Act 28 of 1978.] drainage tax or of the lighting tax on the ground that [such area is not deriving any or the full benefit] [Substituted for the words 'such areas are not deriving benefit' by section 57(ii) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] from the [*] [The words 'the water and', 'water-supply and' were omitted by section 85 of Tamil Nadu Act 28 of 1978.] drainage or from the lighting system;
