Section 124(b) in The Coimbatore City Municipal Corporation Act, 1981
(b)in the case of any land which is not appurtenant to any building or which is occupied by or appurtenant to huts, the Commissioner may assess the land or premises, as the case may be, with reference to extent in lieu of annual value and at such rates as he may himself determine subject to the maximum of rupees two per three square metres.
