Amendment status not verified — confirm the current text below against the official source.
— For the purposes of this clause, schools or colleges shall mean only such schools or colleges which are educational institutions recognized either by the Government or by any university, as the case may be. ! This clause was substituted for the following original clause by section 12 (iii) of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975) : - “ch) any urban land on which any building used for purposes of schools, colleges or universities has been constructed and any urban land appurtenant to such building and any urban land used for public parks, public libraries, public museums, or used as play-grounds attached to schools, colleges or universities.” [1966 : T.N. Act 12] Urban Land Tax Explanation I. — For the removal of doubts, it is hereby declared that the urban land on which schools, colleges or universities or staff quarters or hostels or other buildings used for the welfare of the students, have been constructed, or used as playgrounds attached to such schools, colleges or universities, shall be deemed to be urban land used for the purposes directly connected with education ; | ‘'T@) any urban land used for public parks, public libraries and public museums; ] (j) any urban land used — (i) for charitable purposes of sheltering destitute persons or animals; Gi) for orphanages, homes and schools for the deaf and dumb and for the infirm and diseased ; (ii) for asylum for the aged and for fallen women ; *[(k) subject to the provisions of this section, any urban land actually used for religious, charitable or philanthropic purposes by such religious, charitable or philanthropic institutions, as the Government may, by notification, specify, but not including any urban land owned by such institutions and - (i) which is vacant, or Gi) in which buildings from which income is derived have been constructed; | (1) any urban land used for the preservation of ancient monuments. ! This clause was substituted for the following original clause by section 12 (iv) of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975) :- “q) such urban land owned by any school, college or university as the Government may, by notification, specify;” 2 This clause was substituted for the following original clause by section 12 (v) of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975) : - “(k) any urban land used by such philanthropic institutions as the Government may, by notification, specify; ” Urban Land Tax [1966 : T.N. Act 12] Exemption '129-A. Nothing in this Act shall apply to from the levy of any owner, if the aggregate extent of urban land urban land tax. held by him - (i) in any urban area in which this Act is in force (other than the Madras City Belt Area), does not exceed - (a) two grounds, if such urban land is vacant or is used for residential purposes, or 1 The present section was substituted by section 13 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975). The following section 29-A was inserted by section 10 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of 1971): - “29-A. Exemption from levy of urban land tax. — Nothing in this Act shall apply to any owner where the total extent of urban land held by him does not exceed one ground : Provided that where the total extent of urban land held by any owner during any part of the fasli year exceeds one ground, but subsequently the extent so held is reduced to one ground or less than one ground, such owner shall be liable to pay the urban land tax for that fasli year as if there had been no such reduction.” [For the said section 29-A, the following sections were substituted by section 10 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972 (Tamil Nadu Act 19 of 1973) : - “29-A. Exemption from the levy of urban land tax. — (1) Subject to the provisions of sub-section (2), nothing in this Act shall apply to any owner if the aggregate extent of urban land held by him in any urban area does not exceed two grounds ; Provided that where the aggregate extent of urban land held by any owner during any part of the fasli year exceeds two grounds, but subsequently the extent so held is reduced to two grounds or less than two grounds, such owner shall be liable to pay the urban land tax for that fasli year as if there had been no such reduction. (2) Where the aggregate extent of urban land held by any owner in any urban area exceeds two grounds, nothing in this Act shall apply to an aggregate extent of two grounds having the lowest market value and the amount of urban land tax shall be determined under this Act in respect of the extent which is in excess of the said two grounds. 29-B. Submission of return when exemption under section 27 or 29 ceases — (1) (a) Where any urban land becomes liable for payment of urban land tax by reason of the cancellation or modification of any exemption granted under section 27; or Contd. [1966 : T.N. Act 12] Urban Land Tax (b) half ground, if such urban land is used for non-residential purposes ; (i) in the Madras City Belt Area, does not exceed - (a) three grounds, if such urban land is vacant or is used for residential purposes ; or (b) one ground, if such urban land is used for non-residential purposes : Provided that where the aggregate extent of urban land held by any owner during any part of the fasli year exceeds the extent mentioned above, but subsequently if the extent so held is reduced below the extent above mentioned, such owner shall be liable to pay the urban land tax for that fasli year, as if there had been no such reduction. ] (b) Where in respect of any urban land the exemption under section 29 ceases to apply for any reason ; the amount of urban land tax due in respect of the urban land concerned shall be payable with effect from the fasli year in which the exemption is cancelled or modified, or ceases to apply ; as the case may be, and accordingly all the provisions of this Act shall, as far as may be, apply to the determination of the urban land tax in respect of such urban land as they apply to the determination of the urban land tax for the first time after the date of the commencement of this Act. (2) For the purposes of determining the urban land tax in respect of urban land referred to in sub- section (1) — (a) the reference in section 6 to “the date of the commencement of this Act” shall be construed as a reference to the 1“ day of July of the fasli year in which such exemption is cancelled or modified, or ceases to apply ; and (b) the “period of one month” referred to in section 7 shall be computed from the date on which such exemption is cancelled or modified, or ceases to apply.” Urban Land Tax [1966 : T.N. Act 12] Submission of '[29-B. (1) (a) Where any urban land becomes return when exemption under section 27 the cancellation or modification of any exemption or 29 ceases liable for payment of urban land tax by reason of granted under section 27 ; or (b) Where in respect of any urban land the exemption under section 29 ceases to apply for any reason ; the amount of urban land tax due in respect of the urban land concerned shall be payable with effect from the fasli year in which the exemption is cancelled or modified, or ceases to apply, as the case may be, and accordingly all the provisions of this Act shall, as far as may be, apply to the determination of the urban land tax in respect of such urban land as they apply to the determination of the urban land tax for the first time after the date of the commencement of this Act. (2) For the purposes of determining the urban land tax in respect of urban land referred to in sub-section (1) - (a) the reference in section 6 to “the date of the commencement of this Act” shall be construed as areference to the 1“ day of July of the fasli year in which such exemption is cancelled or modified, or ceases to apply; and (b) the “period of one month referred to in section 7” shall be computed from the date on which such exemption is cancelled or modified, or ceases to apply. ] 1 This section was substituted by section 10 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972 (Tamil Nadu Act 19 of 1973). [1966 : T.N. Act 12] Urban Land Tax CHAPTER VIII MISCELLANEOUS 30.(1) The “Board of Revenue may, either Revision by on its own motion or on application made by the Board of assessee in this behalf, call for and examine the Revenue. records of any proceeding under this Act (not being a proceeding in respect of which an appeal lies to the Tribunal under section 20) to satisfy itself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed therein and if, in any case, it appears to the “Board of Revenue, that any such decision or order should be modified, annulled reversed or remitted for reconsideration, it may pass orders accordingly : Provided that the “Board of Revenue shall not pass any order under this sub-section in any case, where the decision or order is sought to be revised by the “Board of Revenue on its own motion, if such decision or order had been made more than three years previously : Provided further that the “Board of Revenue shall not pass any order under this section prejudicial to any party unless he has had a reasonable opportunity of making his representations. (2) The “Board of Revenue may stay the execution of any such decision or order pending the exercise of its powers under sub-section (1) in respect thereof. (3) Every application to the “Board of Revenue for the exercise of its powers under this section shall be preferred within three months from the date on which the order or proceeding to which the application relates was received by the applicant : Provided that the “Board of Revenue may, in its discretion, allow further time not exceeding one month for the filing of any such application, if it is satisfied that the applicant had sufficient cause for not preferring the application within the time specified in this sub-section. * 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] Computation of