Amendment status not verified — confirm the current text below against the official source.
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 | is published ; (6) “each urban land” means '[the urban land] comprised in a survey number or a sub-division number ; (7) “fash year” means the year commencing on the first day of July ; (8) “Government” means the State Government; °[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; ] ! 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 ; '((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 ('[Tamil Nadu] Act XI of 1940), the Courtallam Township Act, 1954 ([Tamil Nadu Act XVI of 1954), the Bhavanisagar Township Act, 1954, (‘[Tamil Nadu] Act XXV of 1954) or section 4 of the '[Tamil Nadu] Panchayats Act, 1958 (‘[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; °[(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 3[2-A. Notwithstanding anything contained in clause definition (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 1“ 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 1*' day of July 1971 shall be the basis. ] ' 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