Section 81(2) in Tamil Nadu District Municipalities Act, 1920
(2)[ Save as otherwise provided in this Act, these taxes shall be levied at such percentages of the annual value of buildings, or lands which are occupied by, or adjacent and appurtenant to, buildings or both, as may be fixed by the municipal council, subject to the provisions of section 78;] [This sub-section was substituted by section 2(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1955 (Tamil Nadu Act XX of 1955), for the original sub-section as amended by section 62(ii)(a) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)]
