Section 102 in Chennai City Municipal Corporation Act, 1919
102. Special exemptions and alternative bases of property tax.
- [The rates of property tax fixed by the council may be proportionate to the value of each building or land or may advance in systematic progression with the value of the building or land but shall in no case decrease as the value of the building or land, increases. When a progressive rate has been adopted by the council, it shall prescribe the principle of classifications (as that a certain sum which shall be tax free shall be deducted from the assessment to each building or land or that the progression shall be from a certain percentage in the lowest to a certain percentage in the highest class) and the precise number and limits of each class:] [Substituted for the words 'The council shall levy the property tax at a uniform rate' by section 57(i) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]Provided that -(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;(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;(c)[ in the case of the lands and buildings vested in the trustees of the port of [Chennai] [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.], the property tax leviable in any year shall not exceed four per centum of the gross earnings made by the Port Trust in that year.]
