Section 139(3)(b) in Tamil Nadu District Municipalities Act, 1920
(b)no person shall be required under this section to expend a sum exceeding five times the property tax on any such building, with the land assessed with it as part of the same premises, or in the case of buildings exempted under section 83, five times the property tax which would be payable on such building with the land which would be assessed with it to the property lax if such building were not exempt and if any amount exceeding the said sum is expended, the excess shall be borne by the council.