Section 3 in The Chennai City Land Revenue Act, 1851
3. Rate of assessment.
- The Collector of [Chennai] [Substituted far 'Madras' by Tamil Nadu Act 28 of 19%, w.e.f. 30.9.1996.] shall determine the rate of assessment to be [levied] [Substituted far the word 'laid' by section 4 of, and the Third Schedule to, the Tamil Nadu Repealing and Amending Act, 1957 (Tamil Nadu Act XXV of 1957).] on assessable land under section 1 of this Act, with reference to the rate assessed upon other land of a similar description in the neighbourhood, subject to an appeal to the Board of Revenue, to be made within six months from the notification by the Collector of the assessment fixed by him. The decision of the Board of Revenue upon such appeal shall be final.The Board of Revenue was abolished in the year 1980 by the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980) and by virtue of sub-section (1) of section 10 of the said Act, any reference to the Board of Revenue shall be deemed to be a reference to the State Government of the appropriate authority specified in the notification under subsection (1) of section 4 of the said Act.
