Amendment status not verified — confirm the current text below against the official source.
(1) The Government may make rules rules to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for - (ajall matters expressly required or allowed by the this Act to be prescribed; (b) the procedure to be followed by the Tribunal under this Act ; (c) the form of appeal and application for revision under this Act ; (d) the procedure to be followed by the “Board of Revenue when exercising the powers of revision under this Act ; (e) the fees payable in respect of applications and appeals under this Act ; (f) the manner of rounding of the total amount of tax due from an assessee. Classification of ‘44. Notwithstanding anything contained land used for in this Act, for purposes of this Act, in the case of both residential any urban land which is used for both residential nd non — . . ane ne and non-residential purposes,- residential _. . . . , (i) in any urban area in which this Act is in force (other than the Madras City Belt Area), where the extent used for non-residential purposes. purposes does not exceed half ground, and * 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. 1 The present section was inserted by section 44 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975). The following section was omitted by section 11 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972 (Tamil Nadu Act 19 of 1973) : - “44. Power to remove difficulties. — If any difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion may require, by order do anything which appears to them necessary for the purpose of removing the difficulty.” [1966 : T.N. Act 12] Urban Land Tax (ii) in the Madras City Belt Area, where the extent used for non-residential purposes does not exceed one ground, the urban land shall be deemed to be used for residential purposes. ] 45.(1) All rules made under this Act ? [] shall be published in the *Fort St. George Gazette, and, unless they are expressed to come into force on a particular day, shall come into force on the day, on which they are so published. (2) Every rule made under this Act°[] shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule *[ ] or both Houses are that the rule “[ ] should not be made, the rule 4[ ] shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule *[ ].