Section 99(1) in Chennai City Municipal Corporation Act, 1919
(1)If the council by a resolution determines that a property tax shall be levied, such tax shall be levied on all buildings and lands within the city save those exempted under this Act or any other law. The property tax may comprise-(a)a tax for general purposes;(b)a [*] [The words 'water and' were omitted by section 85 of the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978).] drainage tax for the purpose of defraying the expenses connected with the [*] [The words 'water and' were omitted by Tamil Nadu Act 28 of 1978.] drainage system of the city;(c)a lighting tax for the purpose of defraying the expenses connected with the lighting of the city:Provided that where the [*] [The words 'water and' were omitted by section 85 of the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978).] drainage tax is levied, the council shall declare what proportion of the tax is levied in respect of [*] [The words 'waterworks and the remainder' shall be deemed to be levied in respect of by Act 28 of 1978.] drainage works and the proportion so declared shall also be specified in the notice published under subsection (2) of section 98-A.
