Section 12 in Tamil Nadu Public Libraries Act, 1948
12. Library Cess.
(1)(a)Every Local Library Authority shall levy in its area (a Tamil Nadu Act IV of 1919, Tamil Nadu Act V of 1920, Tamil Nadu Act X of 1920) Library cess in the form of a surcharge on the property tax or house tax levied in such area under the Tamil Nadu city Municipal Act, 1919, the Tamil Nadu District Municipalities Act, 1920 or the Tamil Nadu Local Boards Act, 1920, as the case may be, at the rate of three paise for every whole rupee in the property tax or house tax so levied.(b)A Local Library Authority may, with the previous sanction of the Government and shall if so directed by them increase the rate specified in clause (a).(2)The cess levied under sub-section (1) shall be collected-(a)in the City of Tamil Nadu by the Corporation of Tamil Nadu;(b)in an area within the jurisdiction of a municipal council, by the municipal council;(c)in an area in a district not included within the jurisdiction of municipal council or a panchayat, by the district board.(d)in an area in a district not included within the jurisdiction of municipal council or a panchayat, by the district board.if the cess were a property tax or house tax payable under the Tamil Nadu (Tamil Nadu Act IV of 1919, Tamil Nadu Act V of 1920, Tamil Nadu Act XIV of 1920) City Municipal Act, 1919, or the Tamil Nadu District Municipalities Act, 1920 or the Tamil Nadu Local Boards Act, 1920 as the case may be, and all the relevant provisions of the said Acts shall apply accordingly:Provided that the Government may, by notification, direct that for the purpose of the collection of the cess aforesaid, the provisions of the 1920.Tamil Nadu City Municipal Act, 1919 (Tamil Nadu Act IV of 1919), or the Tamil Nadu District Municipalities Act, 1920(Tamil Nadu Act V of 1920), or the Tamil Nadu Local Board Act, 1920(Tamil Nadu Act XIV of 1920), as the case may be, shall apply subject to such modifications as may be specified in the notification.(3)The cess collected under sub-section (2) shall be paid to the Local Library Authority concerned by the Corporation of Tamil Nadu, the municipal council, the panchayat or the district board, as the case may be.
