44. [ Classification of land used for both residential and non - residential purposes. [The present section was inserted by section 44 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975). The following section was omitted by section 11 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972 (Tamil Nadu Act 19 of 1973)]
- Notwithstanding anything contained in this Act, for purposes of this Act, in the case of any urban land which is used for both residential and non-residential purposes,-(i)in any urban area in which this Act is in force (other than the Madras City Belt Area), where the extent used for non-residential purposes does not exceed half ground, and(ii)in the Madras City Belt Area, where the extent used for non-residential purposes does not exceed one ground,the urban land shall be deemed to be used for residential purposes.]
