Amendment status not verified — confirm the current text below against the official source.
Subject to the other provisions contained in Levy of this Act, there shall be levied and collected for Urban land every fasli year commencing from the date of tax commencement of this Act, a tax on each urban land (hereinafter referred to as the urban land tax) from the owner of such urban land '[at the rate specified in the Schedule. ] °[5-A. (1) Notwithstanding anything contained in Special this Act, the rate of tax under this Act as amended Pr evisions by the Tamil Nadu Urban Land Tax (Amendment) ne revise Act, 1971 (Tamil Nadu Act 30 of 1971) shall be ye levied in the City of Madras, with effect from the 1*' day of July 1971. (2) For the purpose of determining the amount of urban land tax under sub-section (1), the market value as on the 1“ day of July 1963, shall be the basis. ' These words were substituted for the words “at the rate of 0.4 per centum of the market value of such urban land” by Section 4 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of 1971). 2 This section was inserted by section 5, ibid. Urban Land Tax [1966 : T.N. Act 12] (3) Subject to the provisions of sub-section (2), for determining the amount of urban land tax under sub-section (1), the provisions of this Act shall, as far as may be, apply as they applied to the determination of the amount of urban land tax before the date of the publication of the Tamil Nadu Urban Tax (Amendment) Act, 1971 (Tamil Nadu Act 30 of 1971), in the Tamil Nadu Government Gazette]. Special '(5-B. (1) Notwithstanding anything contained in provisions this Act, the rate of tax under this Act as amended regarding by the Tamil Nadu Urban Land Tax (Amendment) revised rates. Act, 1972 (Tamil Nadu Act 19 of 1973), shall be levied in the area in which this Act is in force, with effort from the 1“ day of July 1972. (2) For the purpose of determining the amount of urban land tax under sub-section (1), the market value as on the date of the commencement of this Act, shall be the basis. (3) Subject to the provisions of sub-section (2) and the other provisions of this Act, for determining the amount of the urban land tax under sub-section (1), the provisions of this Act shall, as far as may be, apply as they applied to the determination of the amount of urban land tax before the date of the publication of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972 (Tamil Nadu Act 19 of 1973) in the Tamil Nadu Government Gazette. | Special 2[5-C. (1) Notwithstanding anything contained in provisions this Act, the rate of tax under this Act as amended by regarding the Tamil Nadu Urban Land Tax (Amendment) Act, revised rates. 1975 (Tamil Nadu Act 49 of 1975), shall be levied in the area in which this Act is in force (including the Madras City Belt Area) with effect from the 1“ day of July 1975. (2) For the purpose of determining the 1 This section was inserted by section 2 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972 (Tamil Nadu Act 19 of 1973). 2 _ This section was inserted by section 5 of the Tamil Nadu Urban land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975). [1966 : T.N. Act 12] Urban Land Tax amount of urban land tax under sub-section (1) in respect of the areas specified in that sub-section, the market value as on the 1“ day of July 1971, shall be the basis. (3) Subject to the provisions of sub-section (2) and the other provisions of this Act, for determining the amount of the urban land tax under sub-section (1), the provisions of this Act shall, as far as may be, apply as they applied to the determination of the amount of urban land tax before the 1*' day of July 1975.]