TNDM Act 90अध्याय III · Chapter VI
धारा 90 · Remission of tax in areas included or excluded in the middle of a half-year
अक्षर आकार — स्तर 1, कुल 4 में से
(1)
If any area is included within a municipality, the owner of every building or land in such area shall-(a)
if the date of such inclusion falls within the last two months of a half-year, not be liable to pay any property tax in respect thereof for that half-year; and(b)
if such date falls within the first four months of a half-year, be entitled to a remission of so much not exceeding a half of the property tax payable in respect thereof for that half-year, as is proportionate to the number of days in that half-year preceding such date.(2)
If any area is excluded from a municipality, the owner of every building or land in such area shall be entitled-(a)
if the date of such exclusion falls within the first two months of a half-year, to a remission of the whole of the property tax payable in respect thereof for that half-year; and(b)
if such date falls within the last four months of a half-year, to a remission of so much not exceeding a half of the property tax payable in respect thereof for that half-year, as is proportionate to the number of days in that [half-year succeeding such date] [These words were substituted for the words 'half year preceding such date' by the Second Schedule to the Madras Repealing and Amending Act, 1938 (Madras Act XIII of 1938).].(3)
No remission shall be granted under sub-section (2) in respect of any-building or land unless an application for such remission is made to the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] within three months from the date of the exclusion of the area in which the building or land is situated.]इस धारा पर आपका निजी नोट
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