Section 120(5)(d) in The Madurai City Municipal Corporation Act, 1971
(d)Subject to any rules which the Government may make in this behalf, the Commissioner shall have the power to require the staff of the Land Revenue Department to collect the taxes due to the council in respect of such lands on payment of such remuneration not exceeding five per cent of the gross sum collected as the District Collector having jurisdiction over the City of Madurai may, by general or special order, determine.