TNDM Act 78Chapter III · Chapter VI

Section 78 · Enumeration of ordinary taxes and powers of control of State Government

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(1)

Every municipal council may levy -

(a)

a property tax;

(b)

[] [Clause (b) was omitted and clauses (c) to (f) were re-lettered as (b) to (e) respectively by section 59(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] a profession tax;

(c)

[] [Clause (b) was omitted and clauses (c) to (f) were re-lettered as (b) to (e) respectively by section 59(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] a tax on carriages and animals;

(d)

[] [Clause (b) was omitted and clauses (c) to (f) were re-lettered as (b) to (e) respectively by section 59(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] a tax on cars.
(dd)[ a tax on advertisements other than advertisements published in the news papers and advertisements broadcast by radio or television.] [Inserted by the Tamil Nadu Municipal Law (Amendment) Act, 1998 (Tamil Nadu Act 51 of 1998)]

(e)

[xxx] [This clause was omitted by Schedule I to the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931).]

(2)

A hill station municipal council may also levy a tax on servants.

(3)

Any resolution of a municipal council determining to levy a tax [xxx] [The words 'or toll' were omitted by the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931)] shall specify the rate at which any such tax [xxx] [The words 'or troll' were omitted by the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931)] shall be levied and the date from which it shall be levied:Provided that before [passing] [This word was substituted for the words 'carrying into effect' by section 59(ii)(a) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)] a resolution imposing a tax [xxx] [The words 'or troll' were omitted by the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931)] for the first time or increasing the rate of an existing tax [xxx] [These words were substituted by section 2(i) of the Tamil Nadu District Municipalities and Local Boards (Second Amendment) Act, 1944 (Tamil Nadu Act XVIII of 1944), re-enacted permanently by section 2 of and the First Schedule to the Tamil Nadu Re-enacting and Repealing (No. I) Act, 1948 (Tamil Nadu Act VII of 1948), for the word 'shall publish a notice in the district gazette and at least one vernacular newspaper of its intention', which were inserted by section 59(ii)(b) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)], the council [shall publish a notice in at least one vernacular newspaper, on the notice board of the municipal office and in such other places within municipal limits as may be specified by the council and by beat of drum, of its intention] [These words were substituted by section 2(i) of the Tamil Nadu District Municipalities and Local Boards (Second Amendment) Act, 1944 (Tamil Nadu Act XVIII of 1944), re-enacted permanently by section 2 of and the First Schedule to the Tamil Nadu Re-enacting and Repealing (No. 1) Act, 1948 (Tamil Nadu Act VII of 1948)for the words 'shall publish a notice in the district gazette and at least one vernacular newspaper of its intention' which were inserted by section 59(ii)(b) of the Tamil Nadu District Municipalities (Amendment) Act 1930 (Tamil Nadu Act X of 1930.)], fix a reasonable period not being less than one month for submission of objections and consider the objections, if any, received within the period specified:Provided also that any resolution abolishing an existing tax [xxx] [The words 'or troll' were omitted by the Tamil Nadu Act III of 1931] or reducing the rate at which a tax [xxx] [The words 'or troll' were omitted by the Tamil Nadu Act III of 1931] is levied shall be immediately reported to the [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for the word 'Provincial' by the Adaptation Order of 1950] and in municipalities which have an outstanding loan either from the Government or from the public or any other local body, such abolition or reduction shall not be carried into effect without the sanction of the [State Government] [Words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for the word 'Provincial' by the Adaptation Order of 1950.]:[Provided also that, where any resolution under this section has taken effect for a particular year, no proposals to alter the rates or date fixed in such resolution so far as that year is concerned shall be taken into consideration by the council.] [This proviso was added by section 59(iv) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).]

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