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[Cites 0, Cited by 0] [Section 81(3)] [Section 81] [Entire Act]

State of Tamilnadu - Subsection

Section 81(3)(b) in Tamil Nadu District Municipalities Act, 1920

(b)In the case of railway lands which are not used exclusively for agricultural purposes and are not occupied by, or adjacent and appurtenant to, buildings, the municipal council shall levy these taxes on the annual value of such lands, and the State Government shall have power to make rules regarding the manner in which, the person or persons by whom and the intervals at which, the annual value of such lands shall be estimated or revised, and they may also by such rules, restrict or modify the application of the provisions contained in Schedule IV to such lands.