Section 81A(1) in Tamil Nadu District Municipalities Act, 1920
(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.