Section 123(b) in The Madurai City Municipal Corporation Act, 1971
(b)in the case of any land which is not appurtenant to any building or which is occupied by or appurtenant to huts, fa Commissioner may assess the land or premises, as the case may be, with reference to extent in lieu of annual value and at sod rates as he may himself determine subject to the maximum rupees twenty-four per ground of land measuring thirty-six square metres.
