Section 27(1) in Tamil Nadu Urban Land Tax Act, 1966
(1)The Government, if satisfied that the payment or urban land tax in respect of any class of urban lands or by any class of persons will cause undue hardship, they may, subject to such rules as may be made in this behalf, by order , -(a)exempt such lands or persons from the payment of the urban land tax, or(b)reduce the amount of such urban land tax whether prospectively or retrospectively.
