Keywords : Assessee, Building, Each Urban Land, Fasli Year, Municipal Town, Occupier, Owner, Township, Urban Land, Urban Land Tax Officer
Amendments appended: 30 of 1971, 19 of 1973, 54 of 1986, 1 of 1992, 26 of 1997
1
[TAMIL NADU] ACT NO. 12 OF 19662
THE 1
[TAMIL NADU] URBAN LAND TAX ACT, 1966
[Received the assent of the President on the 9th September
1966, first published in the Fort St. George Gazette
Extraordinary, dated the 10th September 1966 (Bhadra
19, 1888).]
An Act to provide for the levy of tax on urban land in the
3
[State of Tamil Nadu].
BE it enacted by the Legislature of the 3
[State of Tamil Nadu]
in the Seventeenth Year of the Republic of India as
follows : –
CHAPTER I
PRELIMINARY
Short title and
commencement
- (1) This Act may be called the 1
[Tamil Nadu]
Urban Land Tax Act, 1966 - (a) (i) This Act, except sections 19, 47 and
48, shall be deemed to have come into force in the
City of Madras on the 1st day of July 1963 and
sections 19 and 47 shall be deemed to have come into
force in the City of Madras on the 21st May 1966.
(ii) Section 48 shall come into force on
the date of the publication of this Act in the Fort. St.
George Gazette.
1
These words were submitted for the word “Madras” by the Tamil Nadu Adaptation of Laws Order, 1969,
as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
2
For Statement of Objects and Reasons , see Fort. St. George Gazette Extraordinary, dated the 2nd August
1966, Part IV – Section 3, page 92.
3
This expression was submitted for the expression “State of Madras” by the Tamil Nadu Adaptation of
Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) order, 1969,
Now the Tamil Nadu Government Gazette.
[1966 : T.N. Act 12] Urban Land Tax
(b) The Government may, by notification,
direct that this Act shall come into force on such date
as may be specified in the notification in –
(i) any of other municipal town ; or
(ii) any township ; or
(iii) any area specified in the notification and
within sixteen kilometers of the City of Madras or
such municipal town or township.
(3) The Government may, by notification,
cancel any notification issued under clause (b) of subsection (2) but the cancellation shall not be deemed to
affect the power of the Government under clause (b)
of sub-section (2) again to bring this Act into force in
such municipal town or township or area.
(4) A draft of any notification proposed to be
issued under clause (b) of sub-section (2) or subsection (3) shall be laid on the table of the Legislative
Assembly and the notification shall not be issued
unless the Assembly approves the draft either without
modification or addition or with modifications or
additions; and upon such approval being given, the
notification shall be issued in the form in which it has
been approved and such notification on being so
issued shall be published in the *Fort St. George
Gazette and shall thereafter be of full force and effect.
1
[1-A. Notwithstanding anything contained in
clause (b) of sub-section (2) and sub-section (4) of
section 1, this Act shall be deemed to have come into
force on the 1st day of July 1975 in the area comprised
within sixteen kilometers of the outer limits of the City
of Madras (hereinafter referred to in this Act, as the
Madras City Belt Area):
Extension of
the Act to
Madras
City Belt
Area.
Provided that for the purpose of determining
the amount or urban land tax under this Act in respect
of such area, the market value as on the 1st day of July
1971 shall be the basis:
1
This section was inserted by section 2 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil
Nadu Act 49 of 1975)
- Now the Tamil Nadu Government Gazette.
Urban Land Tax [1966 : T.N. Act 12]
Provided further that where any portion of a village lies
within the said sixteen kilometres, the whole of such
village shall be deemed to lie outside the said sixteen
kilometers for the purpose of this Act.]
Definitions 2. In this Act, unless the context otherwise requires –
(1) “assessee” means a person by whom urban
land tax is payable under this Act and includes every
other person in respect of whom any proceeding under
this Act has been taken for the determination of the
urban land tax payable by him ;
(2) “Assistant Commissioner” means the
Assistant Commissioner of Urban Land Tax appointed
under section 3;
(3) “building” includes a house, out-house, stable,
latrine, godown, shed, hut, wall and any other structure,
whether of masonry, bricks, mud, wood, metal or any
other material whatsoever;
(4) “Commissioner” means the Commissioner of
Urban Land Tax appointed under section 3;
(5) “date of the commencement of this Act”
means-
(i) in relation to the City of Madras, the first day
of July 1963 ; and
(ii) in relation to any other municipal town or
township or area, the first day of July of the fasli year in
which the notification under clause (b) of sub-section
(2) of section 1 is published ;
(6) “each urban land” means 1
[the urban land]
comprised in a survey number or a sub-division number ;
(7) “fasli year” means the year commencing on
the first day of July ;
(8) “Government” means the State Government;
2
[8-A) “ground” means an area comprising two
hundred and twenty three square metres (two thousand
and four hundred square feet) ;
(8-B) “municipal town” includes the City of
Madurai; ]
1
These words were substituted for the words “the land” by section 3 of the Tamil Nadu Urban Land Tax
(Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975)
2
These clauses were inserted by section 2 (a) of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971
(Tamil Nadu Act 30 of 1971).
[1966 : T.N. Act 12] Urban Land Tax
(9) “occupier” includes-
(a) any person for the time being paying or
liable to pay to the owner rent or any portion of the
rent of the urban land or of the building constructed on
the urban land or part of such land or building in
respect of which the word is used or the damages on
account of the occupation of such land, building or
part ; and
(b) a rent – free occupant ;
but does not include any person who is entitled to the
kudiwaram in respect of any inam land but in respect
of which land any other person is entitled to the
melwaram ;
(10) “owner” includes –
(i) any person (including a mortgagee in
possession) for the time being receiving or entitled to
receive, whether on his own account or as agent,
trustee, guardian, manager or receiver for another
person or for any religious or charitable purposes, the
rent or profits of the urban land or of the building
constructed on the urban land in respect of which the
word is used;
(ii) any person who is entitled to the kudiwaram
in respect of any inam land ;
but does not include –
(a) a shrotriemdar ; or
(b) any person who is entitled to the melwaram
in respect of any inam land but in respect of which
land any other person is entitled to the kudiwaram.
Explanation . – For the purposes of clause (9) and
clause (10), inam land includes lakhiraj tenures of
land and shrotriem land ;
1
[(10-A) “Schedule” means the Schedule appended to
this Act ; ]
1
This clause was inserted by section 2(b) of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971
(Tamil Nadu Act 30 of 1971).
Urban Land Tax [1966 : T.N. Act 12]
(11) “township” means a township constituted
under the Mettur Township Act, 1940 (1
[Tamil Nadu]
Act XI of 1940), the Courtallam Township Act, 1954
(
1
[Tamil Nadu Act XVI of 1954), the Bhavanisagar
Township Act, 1954, (1
[Tamil Nadu] Act XXV of
1954) or section 4 of the 1
[Tamil Nadu] Panchayats
Act, 1958 (1
[Tamil Nadu] Act XXXV of 1958) or any
other township constituted under any other law for the
time being in force ;
(12) “Tribunal” means a Tribunal constituted
under section 4;
2
[(12-A) “urban area” means the urban area referred to
in section 6-A;]
(13) “urban land” means any land which is
used or is capable of being used as a building-site and
includes garden or grounds, if any, appurtenant to a
building but does not include any land which is
registered as wet in the revenue accounts of the
Government and used for the cultivation of wet crops.
Explanation. –For the purposes of this clause, any site
on which any building has been constructed shall be
deemed to be urban land ;
(14) “Urban Land Tax Officer” means the
Urban Land Tax Officer appointed under section 3.
Special
definition
3
[2-A. Notwithstanding anything contained in clause
(5) of section 2, in this Act, unless the context
otherwise requires, ‘date of the commencement of this
Act’ in relation to the Madras City Belt Area means
the 1st day of July 1975;
Provided that for the purpose of determining
the amount of urban land tax under this Act in respect
of such area, the market value as on the 1st day of July
1971 shall be the basis.]
1
These words were substituted for the word “Madras” by the Tamil Nadu Adaptation of Laws Order, 1969,
as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) order, 1969.
2
This clause was inserted by section 2 (c) of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971
(Tamil Nadu Act 30 of 1971).
3
This Section was inserted by section 4 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975
(Tamil Nadu Act 49 of 1975).
[1966 : T.N. Act 12] Urban Land Tax
CHAPTER II
URBAN LAND TAX AUTHORITIES
- (1) There shall be following clauses of
urban land Urban land tax authorities for the
purposes of this Act, namely : –
Urban land
tax authorities
(a) the Board of Revenue;
(b) Commissioner of Urban Land Tax ;
(c) Assistant Commissioners of Urban Land
Tax ;
(d) Urban Land Tax Officer.
(2) (a) The authorities specified in clauses (b)
and (c) of sub-section (1) shall be appointed by
the Government, and the authorities specified in
clause (d) of sub-section (1) shall be appointed by
the Commissioner.
(b) The appointment under clause (a) shall
be by notification with jurisdiction over such area
as may be specified in such notification.
(c) The authorities specified in sub-section
(1) shall exercise, discharge and perform such
powers, duties and functions as are assigned to
them by or under this Act. - The Government may, by notification,
empower any officers [other than the authorities
specified in sub-section (1)] including officers of
any local authority to exercise such powers,
discharge such duties and perform such functions
under this Act in respect of such classes of persons
or classes of urban land and in such areas, as may
be specified in the notification. By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu
Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State
Government.
Urban Land Tax [1966 : T.N. Act 12]
1
[(3-A) Where in any case the owner holds
urban land within the jurisdiction of more than one
Assistant Commissioner, the Assistant Commissioner
within whose jurisdiction the major extent of urban
land is held, shall be the Assistant Commissioner
having jurisdiction in respect of the entire extent of
the urban land held by the owner in the urban area.
(3-B) Where in any case, the owner holds
equal extent of urban land within the jurisdiction
of more than one Assistant Commissioner, the
Commissioner may suo motu or on application
made by such owner, specify by order as to which
Assistant Commissioner shall have jurisdiction in
respect of the entire extent of urban land held by
such owner in the urban area.]
(4) The authorities specified in sub-section
(1) and the officers specified in sub-section (3)
shall be deemed to be public servants within the
meaning of section 21 of the Indian Penal Code
(Central Act XLV of 1860).
(5) All officers and persons employed in the
execution of this Act shall observe and follow the
orders, instructions and directions of the Board of
Revenue.
Constitution
of Tribunals - (1) The Government shall constitute as
many Tribunals as may be necessary for the
purposes of this Act.
(2) Each Tribunal shall consist of one person
only who shall be a Judicial Officer not below the
rank of Subordinate Judge.
(3) Each Tribunal shall have such
jurisdiction as the Government may, by
notification, from time to time determine.
1
These sub-sections were inserted by section 3 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971
(Tamil Nadu Act 30 of 1971)
By virtue of section 10 (1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36
of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.
[1966 : T.N. Act 12] Urban Land Tax
CHAPTER III
DETERMINATION OF MARKET VALUE AND ASSESSMENT
OF URBAN LAND TAX
- Subject to the other provisions contained in
this Act, there shall be levied and collected for
every fasli year commencing from the date of
commencement of this Act, a tax on each urban
land (hereinafter referred to as the urban land tax)
from the owner of such urban land 1
[at the rate
specified in the Schedule.]
Levy of
urban land
tax
2
[5-A. (1) Notwithstanding anything contained in
this Act, the rate of tax under this Act as amended
by the Tamil Nadu Urban Land Tax (Amendment)
Act, 1971 (Tamil Nadu Act 30 of 1971) shall be
levied in the City of Madras, with effect from the 1st
day of July 1971.
Special
provisions
regarding
revised
rates.
(2) For the purpose of determining the
amount of urban land tax under sub-section (1), the
market value as on the 1st day of July 1963, shall be
the basis.
1
These words were substituted for the words “at the rate of 0.4 per centum of the market value of such urban
land” by Section 4 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of
1971).
2
This section was inserted by section 5, ibid.
Urban Land Tax [1966 : T.N. Act 12]
(3) Subject to the provisions of sub-section
(2), for determining the amount of urban land tax
under sub-section (1), the provisions of this Act
shall, as far as may be, apply as they applied to the
determination of the amount of urban land tax
before the date of the publication of the Tamil Nadu
Urban Tax (Amendment) Act, 1971 (Tamil Nadu
Act 30 of 1971), in the Tamil Nadu Government
Gazette].
Special
provisions
regarding
revised rates.
1
[5-B. (1) Notwithstanding anything contained in
this Act, the rate of tax under this Act as amended
by the Tamil Nadu Urban Land Tax (Amendment)
Act, 1972 (Tamil Nadu Act 19 of 1973), shall be
levied in the area in which this Act is in force, with
effort from the 1st day of July 1972.
(2) For the purpose of determining the
amount of urban land tax under sub-section (1), the
market value as on the date of the commencement
of this Act, shall be the basis.
(3) Subject to the provisions of sub-section
(2) and the other provisions of this Act, for
determining the amount of the urban land tax under
sub-section (1), the provisions of this Act shall, as
far as may be, apply as they applied to the
determination of the amount of urban land tax
before the date of the publication of the Tamil Nadu
Urban Land Tax (Amendment) Act, 1972 (Tamil
Nadu Act 19 of 1973) in the Tamil Nadu
Government Gazette.]
Special
provisions
regarding
revised rates.
2
[5-C. (1) Notwithstanding anything contained in
this Act, the rate of tax under this Act as amended by
the Tamil Nadu Urban Land Tax (Amendment) Act,
1975 (Tamil Nadu Act 49 of 1975), shall be levied in
the area in which this Act is in force (including the
Madras City Belt Area) with effect from the 1st day of
July 1975.
(2) For the purpose of determining the
amount of urban land tax under sub-section (1) in
respect of the areas specified in that sub-section, the
market value as on the 1st day of July 1971, shall be
the basis.
1
This section was inserted by section 2 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972
(Tamil Nadu Act 19 of 1973).
2
. This section was inserted by section 5 of the Tamil Nadu Urban land Tax (Amendment) Act, 1975
(Tamil Nadu Act 49 of 1975).
[1966 : T.N. Act 12] Urban Land Tax
(3) Subject to the provisions of sub-section
(2) and the other provisions of this Act, for
determining the amount of the urban land tax under
sub-section (1), the provisions of this Act shall, as
far as may be, apply as they applied to the
determination of the amount of urban land tax
before the 1st day of July 1975.]
- For the purposes of this Act, the market
value of any urban land shall be estimated to be the
price which in the opinion of the Assistant
Commissioner, or the Tribunal, as the case may be,
such urban land would have fetched or fetch, if sold
in the open market on the date of the
commencement of this Act.
Market
value of
urban land
1
[6-A. For the purposes of this Act, the area
comprising in –
(a) the City of Madras,
(b) the Madras City Belt Area,
(c) any municipal town,
(d) the area within sixteen kilometres of the
outer limits of such municipal town,
(e) any township,
(f) the area within sixteen kilometres of the
outer limits of such township,
shall each constitute a separate urban area and for
the purposes of assessment under this Act, the
extent of urban land held by an owner in one urban
area shall not be included in the extent of urban land
held by him in another urban area.
Urban area
1
These sections were substituted by section 6 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975
(Tamil Nadu Act 49 of 1975) for the following sections, which were inserted by section 6 of the
Tamil Nadu Land Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of 1971) :-
“6-A. Urban area – For the purposes of this Act, the area comprising –
(a) the City of Madras and the area within sixteen kilometres of such city.;
(b) any municipal town and the area within sixteen kilometres of such municipal town ; and
(c) any township and the area within sixteen kilometres of such township, shall each constitute a separate
urban area and for the purposes of assessment under this Act, the extent of urban land held by an owner in
one urban area shall not be included in the extent of urban land held by him in another urban area.
6-B. Total extent only to fix the rates. – For the purpose of this Act, the total extent of the urban land in an
urban area shall be taken into account for applying the rates specified in the Schedule.”
Urban Land Tax [1966 : T.N. Act 12]
Total extent
only to fix the
rates
6-B. For the purposes of this Act, –
(i) the total extent of the urban land which is
vacant or which is used for residential purposes in
an urban area shall be taken into account for
applying the rates specified in Parts I and III of the
Schedule ;
(ii) the total extent of the urban land used for
non-residential purposes in an urban area shall be
taken into account for applying the rates specified in
Parts II and IV of the Schedule.]
Owner of
urban land
liable to submit
return.
- Every owner of urban land liable to pay
urban land tax under this Act shall, within a period
of one month from the date of the publication of
the 1
[Tamil Nadu] Urban Land Tax Ordinance,
1966 [1
[Tamil Nadu] Ordinance 30 of 1966] in the
Fort St. George Gazette, furnish to the Assistant
Commissioner having jurisdiction a return in a
respect of each urban land containing the following
particulars, namely : –
(a) name of the owner of the urban land;
(b) the extent of the urban land,
(c) the name of the division or ward and of
the street, survey number and sub-division number
of the urban land and other particulars of such urban
land, and
(d) the amount which in the opinion of the
owner is the market value of the urban land:
1
These words were substituted for the words “Madras” by the Tamil Nadu Adaptation of Laws Order, 1969,
as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
Now the Tamil Nadu Government Gazette.
[1966 : T.N. Act 12] Urban Land Tax
1
[Provided that in the case of an owner of
urban land in any area in respect of which a
notification under clause (b) of sub-section (2) of
section 1 is published, the return referred to in this
section shall be furnished within one month from
the date of the publication of such notification 2
[or
within such further time as the Government may,
by notification, specify].]
3
[7-A. Notwithstanding anything contained in
section 7, every owner of urban land in the City of
Madras liable to pay urban land tax shall, within a
period of one month from the date of the
publication of the Tamil Nadu Urban Land Tax
(Amendment) Act,1971 (Tamil Nadu Act 30 of
1971) in the Tamil Nadu Government Gazette,
4
[or
within such further time as the Government may, by
notification, specify] furnish to the Assistant
Commissioner having jurisdiction a return in
respect of each urban land containing the following
particulars, namely : –
Owner of
urban land
in the City
of Madras
to submit
return
(a) name of the owner of the urban land ;
1
This proviso was added by section 7 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971
(Tamil Nadu Act 30 of 1971).
2
This expression was inserted by Section 3 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972
(Tamil Nadu 19 of 1973).
3
This section was inserted by section 8 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971
(Tamil Nadu Act 30 of 1971).
4
This expression was inserted by section 4 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972
(Tamil Nadu Act 19 of 1973).
Urban Land Tax [1966 : T.N. Act 12]
(b) the extent of the urban land in the City of
Madras ; and
(c) the name of the division or ward and of
the street, survey number and sub-division number
of the urban land and other particulars of such urban
land, and the provisions of this Act, shall, as far as
may be, apply in respect of such return as they
apply in respect of the return referred to in section
7.]
Owner of
urban land to
submit return
in certain
cases.
1
[7-B. Notwithstanding anything contained
in section 7 and in section 7-A, every owner of
urban land in the area in which this Act is in force
and liable to pay urban land tax shall, within a
period of one month from the date of the
publication of the Tamil Nadu Urban Land Tax
(Amendment) Act, 1972 (Tamil Nadu Act 19 of
1973) in the Tamil Nadu Government Gazette or
within such further time as the Government may, by
notification, specify, furnish to the Assistant
Commissioner having jurisdiction a return in
respect of each urban land containing the following
particulars, namely : –
(a) name of the owner of the urban land;
(b) the extent of the urban land in the urban
area ; and
(c) the name of the division or ward and of
the street, survey number and sub-division number
of the urban land and other particulars of such urban
land, and the provisions of this Act, shall, as far as
may be, apply in respect of such return as they
apply in respect of the return referred to in section
7.]
Owner of
urban land to
submit return
in certain cases.
2
[7-C. Notwithstanding anything contained in
sections 7, 7-A and 7-B, every owner of urban land
in the area in which this Act is in force (including
the Madras City Belt Area) and liable to pay urban
land tax shall, within a period of one month from the
date of the publication of the Tamil Nadu
Urban Land Tax (Amendment) Act, 1975 (Tamil
Nadu Act 49 of 1975) in the Tamil Nadu
1
This section was inserted by section 5 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972
(Tamil Nadu Act 19 of 1973).
2
This Section was inserted by section 7 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975
(Tamil Nadu Act 49 of 1975).
[1966 : T.N. Act 12] Urban Land Tax
Government Gazette or within such further time as
the Government may, by notification, specify,
furnish to the Assistant Commissioner having
jurisdiction a return in respect of each urban land
containing the following particulars, namely : –
(a) name of the owner of the urban land;
(b) the extent of the urban land in the urban
area ; and
(c) the name of the division or ward and of
the street, survey number and sub-division number
of the urban land and other particulars of such urban
land ;
and the provisions of this Act, shall, as far as may be,
apply in respect of such return as they apply in respect
of the return referred to in section 7.]
- The return made under section 7 shall be
signed and verified –
Return by
whom to be
signed.
(a) in the case of an individual, by the
individual himself ; where the individual is absent
from India, by the individual concerned or by some
person duly authorized by him in this behalf ; and
where the individual is mentally
incapacitated from attending to his affairs, by his
guardian or by any other person competent to act on
his behalf ;
(b) in the case of a Hindu undivided family,
by the Manager, and, where the Manager is absent
from India or is mentally incapacitated from
attending to his affairs, by any other adult member
of such family ;
(c) in the case of a company, by the principal
officer thereof ;
(d) in the case of a firm, by any partner
thereof, not being a minor ;
(e) in the case of any other association, by
any member of the association or the principal
officer thereof ; and
(f) in the case of any other person, by that
person by some person competent to act on his
behalf.
Urban Land Tax [1966 : T.N. Act 12]
Collection of
information - If any owner of urban land fails to furnish
the return under section 7, the Assistant
Commissioner may obtain the necessary
information in respect of the particulars specified in
section 7, either by himself or through such agency
as he thinks fit.
Determi nation
of market value
by Assistant
Commissioner - (1) Where a return is furnished under
section 7, the Assistant Commissioner shall
examine the return and make such enquiry as he
deems fit. If the Assistant Commissioner is satisfied
that the particulars mentioned therein are correct
and complete, he shall, by order in writing,
determine the market value of the urban land and
the amount of urban land tax payable in respect of
such urban land.
(2) (a) Where on examination of the return
and after the enquiry, the Assistant Commissioner
is not satisfied that the particulars mentioned therein
are correct and complete, he shall serve a notice on
the owner either to attend in person at his office on
a date to be specified in the notice or to produce or
cause to be produced on that date any evidence on
which the owner may rely in support of his return.
(b) The Assistant Commissioner, after
hearing such evidence as the owner may produce in
pursuance of the notice under clause (a) and such
other evidence as the Assistant Commissioner may
require on any specified points shall, by order in
writing, determine the market value of the urban
land and the amount of urban land tax payable in
respect of such urban land.
(c) Where the owner has failed to attend or
produce evidence in pursuance of the notice under
clause (a), the Assistant Commissioner shall, on the
basis of the enquiry made under clause (a), by order
in writing, determine the market value of the urban
land the amount or urban land tax payable in respect
of such urban land.
[1966 : T.N. Act 12] Urban Land Tax
11.(1) Where the owner of urban land has
failed to furnish the return under section 7, and the
Assistant Commissioner has obtained the necessary
information under section 9 he shall serve a notice
on the owner in respect of each urban land
specifying thereinProcedure
in case
where no
return is
filed.
(a) the extent of the urban land,
(b) the amount which, in the opinion of the
Assistant Commissioner, is the correct market value
of the urban land, and
direct him either to attend in person at his office
on a date to be specified in the notice or to produce or
cause to be produced on that date any evidence on
which the owner may rely.
(2) After hearing such evidence, as the owner
may produce and such other evidence as the
Assistant Commissioner may require on any
specified points, the Assistant Commissioner shall,
by order in writing determine the market value of
the urban land and the amount of urban land tax
payable in respect of such urban land.
(3) Where the owner has failed to attend or
to produce evidence in pursuance of the notice
under sub-section (1), the Assistant Commissioner
shall, on the basis of the information obtained by
him under section 9, by order in writing determine
the market value of the urban land and the amount
of the urban land tax payable in respect of such
urban land. - A copy of the order passed under
section 10 or 11 shall be served on the owner in
such manner as may be prescribed and a copy of the
said order shall also be sent to the Commissioner
and the Urban Land Tax Officer concerned.
Copy of
order to be
sent to the
assessee,
Commissio
ner and
Urban
Land Tax
Officer.
Urban Land Tax [1966 : T.N. Act 12]
Market value
to remain in
force for
specified period
1
[13. The market value determined under this
Act with reference to any specified date shall
remain in force for such period as the Government
may, from time to time, specify in this behalf and
such period shall commence from such specified
date. ]
Notice of
demand.
14.(1) After the determination of the market
value and of the amount of the urban land tax under
section 10 or 11, the Urban Land Tax Officer shall
cause a notice of demand to be served on the
assessee. Such notice shall specify the amount of
the urban land tax payable by the assessee and shall
contain such other particulars as may be prescribed.
1
The present section was substituted by section 8 of the Tamil Nadu Urban Land Tax (Amendment) Act,
1975 (Tamil Nadu Act 49 of 1975)
[ The original section 13 read as follows : –
“13. Duration of urban land tax determined under section 10 or 11, (1) The amount of urban land
tax determined under section 10 or 11, with the modification, if any, made in any appeal under section 20,
shall remain in force, –
(a) for a period of ten years from the 1st day of July of the fasli year in which the urban land tax is
so determined, or
(b) for a further period not exceeding ten years as the Government may direct.
(2) After the expiration of the period of ten years referred to in clause (a) of sub-section (1), the
Government may, and after the expiration of the further period referred to in clause (b) of sub-section (1),
the Government shall, direct revision of the urban land tax.
(3) All the provisions of this Act shall, as far as may be, apply to the determination of the urban
land tax in pursuance of a direction under sub-section (2) as they apply to the determination of urban land
tax for the first time after the date of the commencement of this Act.
[1966 : T.N. Act 12] Urban Land Tax
(4) For the purposes of revision of the urban land tax
under sub-sections (2) and (3) –
(a) the reference in section 6 of “the date of the
commencement of this Act” shall be construed as a
reference to the 1st day of July of the fasli year in
which the direction under the said sub-section (2) is
issued : and
(b) the period of one month referred to in
section 7 shall be computed from the date on which
such direction is issued.”
In the said section 13, for the heading “Duration
of urban land tax determined under section 10 or 11. –”
the heading “Market value to remain in force for ten
years. –” was substituted by section 9 (i) of the Tamil
Nadu Urban Land Tax (Amendment) Act, 1971, (Tamil
Nadu Act 30 of 1971)
For sub-section (1) of the said section 13, the
following sub-section was substituted by section 9 (ii)
of the Tamil Nadu Urban Land Tax (Amendment) Act,
1971 (Tamil Nadu Act 30 of 1971): –
“(1) The market value determined finally
under this Act shall remain in force –
(a) for a period of ten years from the date of
the commencement of this Act, or
(b) for a further period not exceeding ten
years as the Government may direct.”
In sub-section (2), for the words “direct
revision of the Urban Land Tax”, the words “direct
revision of market value” was substituted by section
9 (iii) of the Tamil Nadu Urban Land Tax
(Amendment) Act, 1971 (Tamil Nadu Act 30 of
1971).
For sub-section(3), the following sub-section
was substituted by section 9 (iv) of the Tamil Nadu
Urban Land Tax (Amendment) Act, 1971 (Tamil
Nadu Act 30 of 1971) : –
“(3) All the provisions of this Act shall, as
far as may be, apply to the determination of the
market value in pursuance of a direction under subsection (2) as they apply to the determination of the
market value for the first time after the date of the
commencement of this Act.”
In sub-section (4), for the words “revision of
the Urban Land Tax”, the words “ revision of the
market value” were substituted by section 9 (v) of
the Tamil Nadu Urban Land Tax (Amendment) Act,
1971 (Tamil Nadu Act 30 of 1971).]
Urban Land Tax [1966 : T.N. Act 12]
(2) The notice referred to in sub-section (1)
shall call upon the assessee to pay within a period of
fifteen days from the date of service of the notice
the urban land tax specified in the notice.
(3) Where the urban land tax payable by
assessee is not paid before the expiry of the period
specified in the notice, the urban land tax shall be
recovered from the assessee as arrears of land
revenue.
Separate notice
of demand for
each fasli year
- In respect of the urban land tax payable
for every fasli year or part thereof there shall be a
separate notice of demand, containing the
particulars mentioned in section 14, and it shall be
served on the assessee.
Urban land tax
escaping
assessment - If the Assistant Commissioner has reason
to believe that for any reason any urban land has
escaped assessment or has been wrongly or
incorrectly assessed for any fasli year, he may,
within such period and after following such
procedure as may be prescribed, proceed to assess
or re-assess such urban land and the provisions of
this Act shall, as far as may be, apply to such
assessment or re-assessment.
Urban land tax
to be first
charge on
urban land. - The urban land tax shall
1
[notwithstanding anything contained in any other
law for the time being in force made by the
Legislature of the State], or any custom, usage or
contract or decree or order of a court or other
authority 2
[but subject to any tax or other amount
due to the Central Government under any law in
force] be a first charge upon the urban land and
upon the immovable property, on such urban land
and belonging to the person liable to pay such tax.
1
These words were substituted for the words “notwithstanding anything contained in any other law for the
time being in force” by section 6 (i) of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972
(Tamil Nadu Act 19 of 1973).
2
The expression was inserted by section 6 (ii), ibid.
[1966 : T.N. Act 12] Urban Land Tax
- (1) Where the owner of any urban land is
himself not the occupier thereof and is in default of
payment of the urban land tax, such tax may be
recovered from the occupier of such urban land in
the manner prescribed.
Recovery
from
occupier of
urban land
in certain
cases.
(2) (a) Any occupier who has paid the urban
land tax under sub-section (1) shall be entitled to
deduct the amount so paid from the amount of rent
or any other sum due from time to time to the owner
or intermediary, if any.
(b) The intermediary shall be entitled to
deduct such amount from the amount of rent or
other sum due from time to time to the owner.
Explanation.- In this section “intermediary” means
any person who not being an owner has an interest
in the urban land, and is entitled, by reason of such
interest, to possession thereof, but has transferred
such possession to others. - (1) Whenever the title of any person
primarily liable to the payment of urban land tax on
any urban land is transferred, the person whose title
is transferred and the person to whom the same is
transferred shall, within three months after the
execution of the instrument of transfer or after its
registration, if it be registered, or after the transfer is
effected, if no instrument be executed, give notice
of such transfer to the Urban Land Tax Officer.
Obligation
of
transferor
and
transferee
to give
notice of
transfer
(2) In the event of the death of any person
primarily liable as aforesaid, the person to whom
the title of the deceased shall be transferred as heir
or otherwise, shall give notice of such transfer to the
Urban Land Tax Officer within one year from the
death of the deceased.
(3) The notice to be given under this section
shall be in such form as may be prescribed and the
transferee or the person to whom the title passes, as
the case may be, shall, if so required, be bound to
produce before the Urban Land Tax Officer, any
document evidencing such transfer or succession.
(4) Every person who makes a transfer as
aforesaid, without giving such notice to the Urban
Land Tax Officer shall (in addition to any other
liability which he may incur through
such neglect), continue liable for the payment
of the urban land tax assessed on the urban land
Urban Land Tax [1966 : T.N. Act 12]
transferred, until he gives notice or until the transfer
shall have been recorded in the revenue registers,
but nothing in this section shall be held to affect the
liability of the transferee for the payment of the said
tax.
1
[(5) Whenever there is change in the
aggregate extent of urban land held by any owner in
any urban area as a result of any transfer effected by
inheritance, sale, purchase, gift, exchange,
surrender, settlement or by any other manner
whatsoever or as a result of partition-
(a) such owner shall furnish to the Assistant
Commissioner having jurisdiction a return in
respect of such urban land containing such
particulars, within such time and in such manner,
as may be prescribed, and the provisions of this Act
shall, as far as may be, apply to such return as if it
were a return required to be furnished under section
7 ; and
(b) the Assistant Commissioner shall proceed
to assess or re-assess such urban land for
subsequent fasli years, after following such
procedure as may be prescribed, and the provisions
of this Act, shall, as far as may be, apply to such
assessment or re-assessment.]
CHAPTER IV
APPEAL
Appeal to the
Tribunal
against orders
of Assistant
Commissioner - (1) (a) Any assessee objecting to any
order passed by the Assistant Commissioner under
section 10 or 11 may appeal to the Tribunal within
thirty days from the date of the receipt of the copy
of the order.
(b) Any person denying his liability to be
assessed under this Act may appeal to the Tribunal
within thirty days from the date of the receipt of the
notice of demand relating to the assessment :
Provided that no appeal shall lie under clause
(a) or clause (b) of this sub-section 2
[unless the
urban land tax levied has been paid] before the
appeal is filed.
1
This sub-section was added by section 9 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975
(Tamil Nadu Act 49 of 1975).
2
These words were substituted for words “unless the urban land tax has been paid” by section 10, ibid.
[1966 : T.N. Act 12] Urban Land Tax
(2) The Commissioner may, if he objects to
any order passed by the Assistant Commissioner
under section 10 or 11, direct the Urban Land Tax
Officer concerned to appeal to the Tribunal against
such order, and such appeal may be filed within
sixty days from the date of the receipt of the copy of
the order by the Commissioner.
(3) The Tribunal may admit an appeal after
the expiry of the period referred to in clause (a) or
clause (b) of sub-section (1) or in sub-section (2), as
the case may be, if it is satisfied that there was
sufficient cause for not presenting it within that
period.
(4) An appeal to the Tribunal under this
section shall be in the prescribed form and shall be
verified in the prescribed manner and shall be
accompanied by such fee as may be prescribed.
(5) The Tribunal may, after giving both
parties to the appeal an opportunity of being heard,
pass such orders thereon as it thinks fit and shall
communicate any such orders to the assessee and to
the Commissioner in such manner as may be
prescribed.
(6) Any order passed by the Tribunal under
this section shall be final.
- (1) Where as a result of any order passed in
appeal or other proceeding under this Act, –
Refund
(a) refund of any amount becomes due to the
assessee, such amount shall be refunded to him
without interest ; or
(b) any further amount of tax is due from the
assessee, such amount shall be collected in
accordance with the provisions of this Act.
(2) Where under any of the provisions of this
Act a refund is due to any person, the Urban Land
Tax Officer may in lieu of payment of the refund set
of the amount to be refunded or any part of that
amount against the sum, if any, remaining payable
under this Act by the person to whom refund is due
after giving an intimation in writing to such person
of the action proposed to be taken under this
section.
Urban Land Tax [1966 : T.N. Act 12]
CHAPTER V
SURVEY OF URBAN LAND
Survey of
urban land - (1) Any officer specially empowered by
an order in this behalf by the Board of Revenue
shall carry out survey of all urban lands in the area
specified in such order, or, if such lands have
already been surveyed, carry out re-survey of such
lands for carrying out the purposes of this Act.
(2) The survey or re-survey carried out under
sub-section (1) shall, subject to such rules as may be
made by the Government in this behalf, be in
accordance with the principles contained in the
1
[Tamil Nadu] Survey and Boundaries Act, 1923
(
1
[Tamil Nadu] Act VIII of 1923).
(3) The cost of the survey or re-survey under
this section shall be borne by such persons and to
such extent as may be prescribed.
CHAPTER VI
SPECIAL PROVISIONS
Urban land tax
to be in lieu of
and in addition
to, certain
taxes. - The urban land tax payable under this
Act in respect of any urban land shall be in lieu of –
(i) the ryotwari assessment ;
(ii) the assessment levied under the 1
[Tamil
Nadu] Inams (Assessment) Act, 1956 (1
[Tamil
Nadu] Act XL of 1956) or under the Andhra Inams
(Assessment) Act, 1955 (Andhra Act XVII of
1955) ;
(iii) the ground rent ;
(iv) the quit rent ;
(v) any amount due under the Madras City
Land Revenue Act, 1851 (Central Act XII of 1851). By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980, (Tamil Nadu Act 36
of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.
1
These words were substituted for the word “Madras” by the Tamil Nadu Adaptation of Laws Order, 1969,
as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
[1966 : T.N. Act 12] Urban Land Tax
(vi) such other amount as the Government
may, by special order, specify,
payable in respect of such land; but shall be in
addition to any tax on such land payable under any
other law for the time being in force. - Notwithstanding anything contained in
this Act or in any other law for the time being in
force, the urban land tax payable under this Act
shall not be taken into account for the purposes of
payment of compensation under –
Urban land
tax not to
be taken
into account
for compen
sation in
certain
cases.
(a) the 1
[Tamil Nadu] Estates (Abolition and
Conversion into Ryotwari) Act, 1948 (1
[Tamil
Nadu] Act XXVI of 1948) ;
(b) the (1
[Tamil Nadu] Inam Estates
(Abolition and Conversion into Ryotwari) Act,
1963 (1
[Tamil Nadu] Act 26 of 1963);
(c) the 1
[Tamil Nadu] Lease – holds
(Abolition and Conversion into Ryotwari) Act,
1963 [1
[Tamil Nadu] Act 27 of 1963) ; or
(d) the 1
[Tamil Nadu] Minor Inams
(Abolition and Conversion into Ryotwari) Act,
1963 (1
[Tamil Nadu] Act 30of 1963). - Notwithstanding anything contained
in the Madras City Tenants Protection Act,
1921(1
[Tamil Nadu] Act III of 1922),
or in the 1
[Tamil Nadu] Buildings (Lease and Rent
Control) Act, 1960 (1
[Tamil Nadu] Act 18 of 1960),
where in any case the amount of the urban
land tax payable in respect of any land
under this Act is in excess of one half of the
amount of the annual rent payable in respect
of such land or the building thereon under any
Addition of
urban land
tax to rent
in certain
cases.
1
These words were substituted for the word “Madras” by the Tamil Nadu Adaptation of Laws Order, 1969,
as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
Urban Land Tax [1966 : T.N. Act 12]
of the said Acts, the court, authority or officer
empowered to fix the rent under any of the said Act
may, on application from the owner, add to the
annual rent aforesaid, an amount not exceeding the
difference between the urban land tax payable under
this Act and one half of the annual rent aforesaid.
26.
1
[ ]
Power of
Government to
exempt or
reduce urban
land tax.
- (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.
(2) The Government may at any time cancel
or modify any order issued under sub-section (1)
and upon such cancellation of modification, the
entire amount or urban land tax, or the amount of
urban land tax due under the modified order, as the
case may be, shall be payable in respect of the land
concerned with effect from the fasli year in which
such cancellation or modification is made :
1
The following section was omitted by section 11 of the Tamil Nadu Urban Land Tax (Amendment) Act,
1975 (Tamil Nadu Act 49 of 1975) : –
“26. Concession in respect of owner occupied buildings. – (1) Where any building is occupied wholly by
the owner for residential purposes only and where such owner makes an application to the Urban Land Tax
Officer, that officer shall, subject to such rules as may be made in this behalf and after satisfying himself
about the facts stated in the application, reduce by twenty-five per centum the amount of urban land tax
payable on the urban land on which the building has been constructed and on the urban land appurtenant to
such building.
(2) The application under sub-section (1) shall be made in such form and within such period as may be
prescribed.”
[In sub-section (1) of the said section for the expression “twenty –five per centum” the expression “fifty per
centum” was earlier substituted by section 7 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972
(Tamil Nadu Act 19 of 1973.]
[1966 : T.N. Act 12] Urban Land Tax
Provided that no such cancellation or
modification shall be made unless the party likely
to be affected by such cancellation or modification
has had a reasonable opportunity of making his
representations.
- 1
[1] Where any land which is registered
as wet in the revenue accounts of the Government
and used for cultivation of wet crops is converted as
a building-site after the date of the commencement
of this Act, the owner of such land shall be liable to
pay urban land tax with effect from the fasli year in
which such conversion is effected.
Conversion
of agricultural land
into urban
land.
1
[(2) All the provisions of this Act shall, as
far as may be, apply to the determination of the
urban land tax under sub-section (1) as they apply
to the determination of the urban land tax for the
first time after the date of the commencement of
this Act.
(3) For the purposes of determining the
urban land tax under this section –
(a) the reference in section 6 to “the date of
the commencement of this Act” shall be construed
as a reference to the 1st day of July of the fasli year
in which such conversion is effected; and
(b) the period of one month referred to in
section 7 shall be computed from the date on which
such conversion is effected.]
