Section 34 in Tamil Nadu Elementary Education Act, 1920
34. Education Taxes.
- Any municipal council may, with the previous sanction of the State Government and shall, if so directed by them, levy within its area taxes at such rates as may be considered suitable, as an addition to the taxation levied in the municipality under the law for the time being in force governing the same under all or any of the following heads, namely, property tax, tax on companies and profession tax.Explanation. - In construing the expression "taxation levied" occurring in this sub-section, exemptions granted under clause (a) of the proviso to section 102 of the Madras City Municipal Corporation Act, 1919, or under sub-sections (2), (3) or (4) of section 83 of the Tamil Nadu District Municipalities Act, 1920, as the case may be, shall not be taken into account.
