Amendment status not verified — confirm the current text below against the official source.
Rules, Notifications and orders to be placed before the Legislative Assembly.- (1) All Rules, Notifications and orders made or issued under this Act except the notifications issued under Sections 3, 5, 7 read with Section 4, 11, 12, 20, 21 and 32 shall be published in the Tamil Nadu Government Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published. Classification If the tax is levied every half-year (2) If the tax is levied every year (3) Minimum rate per half-year Maximum rate per half-year Minimum rate per year Maximum rate per year Concrete houses, Madras terraced houses, storeyed houses Rs.P. Rs.P. Rs.P. Rs.P. 0.25 per 9.29 square decimetres of the plinth area. 0.50 per 9.29 square decimetres of the plinth area. 0.50 per 9.29 square decimetres of the plinth area. 1.00 per 9.29 square deci- metres of the plinth area. Tiled houses 0.15 per 9.29 0.30 per 9.29 0.30 per 9.29 0.60 per 9.29 square square square square decimetres decimetres decimetres deci- of the plinth of the plinth of the metres of area area. plinth area. the plinth area. Thatched 0.10 per 9.29 0.20 per 9.29 0.20 per 9.29 0.40 per 9.29 houses 20 square square square square square metres decimetres decimetres decimetres deci- and above. of the plinth of the plinth of the metres of area. area. plinth area. the plinth area. Thatched 0.20 for every 0.50 for every 0.40 for every 1.00 for every 9.29 square metres or part thereof of plinth area houses below 9.29 square 9.29 square 9.29 20 square metres or metres or square metres part thereof part thereof metres or of plinth of plinth part area area thereof of plinth area (2) All notifications issued under Sections 3, 5, 7 read with Section 4, 11, 12, 20, 21 and 32 shall be published in the District Gazette concerned and unless they are expressed 143 to come into force on a particular day, shall come into force on the day on which they are so published. (3) Every, Rule, Notification or Order made or issued by the Government under this Act shall, as soon as possible after it is made or issued, be placed on the table of Legislative Assembly, and if, before the expiry of the session in which it is so placed or the next session, the Legislative Assembly agrees in making any modification in any such Rule, Notification or Order, or the Legislative Assembly agrees that the Rule, Notification or Orders should not be made or issued, the Rule, Notification or Order shall, thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that Rule, Notification or Order. SCHEDULE – I [(See Section 172(1)] Explanation-I.- In respect of buildings which are partly concrete, terraced, tiled or thatched, the rates applicable to the respective categories as above shall be applicable for the portions covered by each kind: Provided that in respect of buildings the plinth area of which does not exceed 18.58 square metres and which are fully concrete, terraced or tiled, or partly concrete, terraced or tiled, house-tax shall be levied at a flat rate of rupees twenty per half-year. Explanation-II.- The use of the building may be classified and surcharge shall be levied on the levy of house-tax at the rates specified below:- Sl.No. Class of usage Rate of surcharge (i) Purely residential. Village Panchayats Nil (ii) Simple commercial like petty shops and other small commercial establishments. Village Panchayats 20% (iii) Largely commercial, industrial and business establishments, Cinema theatres, Hostels, Lodges, etc. Village Panchayats 60% Provided that in respect of buildings used partly as residential and partly as commercial, industrial, etc., purposes the rate of surcharge applicable to the respective categories as above shall be applicable for the portions covered by each class of usage : 144 Provided further that Educational Institutions (not commercial in nature) exempted from levy of house-tax immediately before the commencement of this Act, shall continue to be exempted under this Act. SCHEDULE – II * ORDINARY PENALTIES [(See Section 245(1)] Section Sub-section or clause Subject Fine which may be imposed (1) (2) (3) (4) 128 (1) Failure to obey requisition to fence off, take down, secure or repair dangerous structure. Five thousand rupees. 129 (1) Failure to obey requisition to secure, lop or cut down dangerous trees. Five hundred rupees. 130 - Failure to obey requisition to fence building or land or trim, prune or cut hedges and trees or lower an enclosing wall. Two hundred rupees. 131 (1)(a) Unlawful building of wall or erecting of fence, etc., in or over public road. Two thousand rupees. 131 (1)(b) Unlawful making of hole or depositing of matter in or upon public road. Five hundred rupees 131 (1)(c) Unlawful quarrying in any place near public road, etc. Two thousand rupees 131 (1)(d) Unlawful erection of building over drain Four thousand rupees. 131 (1)(e) Planning of trees without permission on any public road or other property vested in Panchayat or Panchayat Union Council. Two hundred rupees. 131 (1)(f) Felling etc., without permission of trees growing on public road or other property vested in a Panchayat or on Poramboke land the use of which is regulated by it under Section 134 or Section