Section 102(b) in Chennai City Municipal Corporation Act, 1919
(b)[ in the case of any land which is not appurtenant to any building or which is occupied by or appurtenant to huts the commissioner may assess the land or premises, as the case may be, with reference to extent in lieu of annual value and at such rates as he may himself determine subject always to the following maxima per ground of land measuring two thousand and four hundred square feet:-] [Clause (b) was omitted and clauses (c) and (d) were re-lettered as clauses (b) and (c) respectively by section 57(iii), Act 28 of 1978.](i)for the [***] [The words 'the water and', 'water-supply and' were omitted by section 85 of Tamil Nadu Act 28 of 1978.] drainage tax-three rupees;(ii)for the lighting tax-one rupee;(iii)for the tax for general purposes-four rupees;