Section 122(3) in The Coimbatore City Municipal Corporation Act, 1981
(3)The Government shall have power to make rules regarding the manner in which, the person or by persons by whom and the intervals at which, the value of the land, the present cost of erecting the building and the amount to be deducted for depreciation, shall be estimated or revised, in any case or class of cases to which clause (a) of the proviso to sub-section (2) applies, and they may, by such rules, restrict or modify the application of the provisions contained in Schedule II to such case or class of cases.