Amendment status not verified — confirm the current text below against the official source.
(1) The Government, if satisfied that the Government to payment or urban land tax in respect of any class of exempt or urban lands or by any class of persons will cause reduce urban indue hardship, they may, subject to such rules as land tax. 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 : ! 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.