Amendment status not verified — confirm the current text below against the official source.
The Government may, by notification, empower any officers [other than the authorities specified in sub-section (1)] including officers of any local authority to exercise such powers, discharge such duties and perform such functions under this Act in respect of such classes of persons or classes of urban land and in such areas, as may be specified in the notification. * 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] 11(3-A) Where in any case the owner holds urban land within the jurisdiction of more than one Assistant Commissioner, the Assistant Commissioner within whose jurisdiction the major extent of urban land is held, shall be the Assistant Commissioner having jurisdiction in respect of the entire extent of the urban land held by the owner in the urban area. (3-B) Where in any case, the owner holds equal extent of urban land within the jurisdiction of more than one Assistant Commissioner, the Commissioner may suo motu or on application made by such owner, specify by order as to which Assistant Commissioner shall have jurisdiction in respect of the entire extent of urban land held by such owner in the urban area. ] (4) The authorities specified in sub-section (1) and the officers specified in sub-section (3) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860). (5) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the “Board of Revenue. Constitution = 4, (1) The Government shall constitute as of Tribunals many Tribunals as may be necessary for the purposes of this Act. (2) Each Tribunal shall consist of one person only who shall be a Judicial Officer not below the rank of Subordinate Judge. **** Judicial Officer not below the rank of Subordinate Judge the expression an Officer not below the rank of District Revenue Officer shall be substituted**** 1 These sub-sections were inserted by section 3 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of 1971) * 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. [1966 : T.N. Act 12] Urban Land Tax + amendment of act 09 may 1997 *** (3) Each Tribunal shall have such jurisdiction as the Government may, by notification, from time to time determine. CHAPTER III DETERMINATION OF MARKET VALUE AND ASSESSMENT OF URBAN LAND TAX