Section 100(2)(a) in Chennai City Municipal Corporation Act, 1919
(a)[ in the case of-] [Substituted for original clause (a) by section 55(ii) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).](i)any Government or railway building; or(ii)any building of a class not ordinarily let the gross annual rent of which cannot in the opinion of the commissioner be estimated the annual value of the premises shall be deemed to be six per cent of the total of the estimated market value of the land at the time of assessment and the estimated cost of erecting the building at such time after deducting for depreciation a reasonable amount which shall in no case be less than ten percentum of such cost, and