TNDM Act 83Chapter III · Chapter VI

Section 83 · General exemptions

- [(1)] [Section 83 was re-numbered as sub-section (1) of section 64(1) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)] The following buildings and lands shall be exempt from the property tax:-.[(a) places set apart for public worship and either actually so used or used for no other purposes; [These clauses were substituted for the original clauses (a) and (b) and clauses (c), (d) and (e) were re-lettered as clauses (g), (h) and (i) respectively by section 3(ii)(1) of the Madras City Municipal District Municipalities and Local Boards (Amend.) Act, 1939 (Madras Act XXI of 1939).](b)choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of which is used exclusively for charitable purposes;(c)[buildings used for educational purpose including hostels attached thereto, public buildings and places used for the charitable purpose] and places used for the charitable purpose of sheltering the destitute or animals, and libraries and playgrounds which are open to the public;(d)such ancient monuments protected under the Ancient Monuments Preservation Act, 1904 (Central Act VII of 1904), or parts thereof as are not used as residential quarters, or as public offices;(e)charitable hospitals and dispensaries;](f)such hospitals and dispensaries maintained by railway administrations as may, from time to time, be notified by the [State] [This word was substituted for the word 'Provincial' by the Adaptation Order of 1950] Government;][[(g)] [This clauses was substituted for the substituted for the original clause by section 64(1)(ii) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)] burial and burning grounds included in the book kept at the municipal office under section 281;](h)[ buildings or lands belonging to the municipal council] [Clauses (c), (d) and (c) were re-lettered as clauses (g), (h) and (i) respectively by section 3(ii)(1) of the Madras City Municipal, District Municipalities and Local Boards (Amendment) Act, 1939 (Madras Act XXI of 1939).];[[(i)] [This clause was substituted for the original clause (e) by section 2(ii) of the Madras District Municipalities and Local Boards (Amendment) Act 1939 (Madras Act XI of 1939)] any irrigation work vesting in the [Government] [This word was substituted for the word 'Crown' by the Adaptation Order of 1950] including the bed of a water-course, or any building or land adjacent and appertaining to such irrigation work;[Government] [This word was substituted for the word 'Crown' by the Adaptation Order of 1950.] lands set apart free for recreation purposes; and all such other [Government] [This word was substituted for the word 'Crown' by the Adaptation Order of 1950] property (being neither buildings nor land from which in the opinion of the [State] [This word was substituted for the word 'Provincial' by the Adaptation Order of 1950] Government any income could be derived) as may, from time to time, be notified by the [State] [This word was substituted for the word 'Provincial' by the Adaptation Order of 1950] Government:][Provided that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt from property tax any building or land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses.] [This proviso was inserted by section 3 (ii)(2) of the Madras City Municipal District Municipalities and Local Board (Amendment) Act, 1939 (Madras Act XXI of 1939)][Explanation. - The exemption granted under this section shall not extend to residential quarters attached to schools and colleges not being hostels or to residential quarters attached to hospitals, dispensaries and libraries.] [This Explanation was inserted by section 64(1)(iv) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).]

(2)

[ The water and drainage tax shall not be levied on any land used exclusively for agricultural purposes and not deriving any benefit from the water or drainage works on account of which the tax is imposed.

(3)

The municipal council may, with the previous sanction of the [State Government] [Sub-section (2) to (5) were added by section 64(2) of the Tamil Nadu Act X of 1930.], exempt any particular part of a municipality from the payment of the whole or a portion of the [water and] [Omitted in respect of the Municipalities, Third Grade Municipalities and Town Panchayats within the Chennai Metropolitan Development Area-vide Tamil Nadu Act 28 of 1978.] drainage tax or of the lighting tax on the ground that such area is not deriving full benefit from the [water-supply and] [Omitted in respect of the Municipalities and Third Grade Municipalities within the Chennai Metropolitan Development Area-vide Tamil Nadu Act 28 of 1978.] drainage or from the lighting system.

(4)

The municipal council may exempt any building or land from the whole or any portion of the scavenging tax if it is satisfied that the owner or occupier has made efficient arrangements for the daily removal therefrom of rubbish, filth and carcasses of animals.

(5)

The municipal council may, by a general-resolution, exempt any building or land from the property tax-

(i)

if the annual value of the same does not exceed a sum specified in the said resolution, such sum not being greater than [one hundred and eighty rupees] [Substituted for the words 'eighteen rupees' by the Tamil Nadu District Municipalities (Amendment) Act 1990(Tamil Nadu Act 17 of 1990)]; and

(ii)

the proprietor does not own any other building or land assessed to the property tax and is not liable to profession or income-tax.]

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