Section 59 in Tamil Nadu Town and Country Planning Act, 1971
59. Levy of development charges.
(1)Subject to the provisions of this Act and the rules made thereunder, every planning authority including a local authority, where such local authority is the planning authority, shall levy charges (hereinafter called the development charges) on the institution of use or change of use of land or building or development of any land or building for which permission is required under this Act in the whole area or any part of the planning area within the maximum rates specified in section 60.Provided that the rates of development charges may be different for different parts of the planning area and for different uses:Provided further that the previous sanction of the Government has been obtained for the rates of levy.(2)When a planning authority, including a local authority, where such local authority is the planning authority, shall have determined to levy development charges for the first time or at a new rate, such authority shall, forthwith, publish a notification in the Tamil Nadu Government Gazette specifying the rates of levy of development charges.(3)The development charges shall be leviable on any person who undertakes or carries out any such development or institutes or changes any such use.(4)Notwithstanding anything contained in sub-sections (1) and (2), no development charges shall be levied on development, or institution of use or of change of use of, any land or building vested in or under the control or possession of the Central or any State Government or of any local authority.
