Amendment status not verified — confirm the current text below against the official source.
A copy of the order passed under Copy of section 10 or 11 shall be served on the owner in order to be such manner as may be prescribed and a copy of the a ihe i . . s said order shall also be sent to the Commissioner Commissio and the Urban Land Tax Officer concerned. ner and Urban Land Tax Officer. Urban Land Tax [1966 : T.N. Act 12] Market value '(13. The market value determined under this to remain in Act with reference to any specified date shall fe fe . . oree or remain in force for such period as the Government specified period . . co. . may, from time to time, specify in this behalf and such period shall commence from such specified date. | Notice of 14.(1) After the determination of the market demand. 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 1“ 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 lst 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 (ii) 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 sub- section (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