TNDM Act 89Chapter III · Chapter VI

Section 89 · [ Owner's obligation to give notice of construction, re-construction or demolition of building. [Section 89 and 90 were substituted for the original section 89 and 90 by section 68 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930]

(1)

(a)

If any building in a municipality is constructed or re-constructed, the owner shall give notice thereof to the executive authority within fifteen days from the date of completion or occupation of the building, whichever is earlier.

(b)

If such date falls within the last two months of a half-year, the owner shall, subject to notice being given under clause (a), be entitled to a remission of the whole of the tax or enhanced tax, as the case may be, payable in respect of the building only for that half-year.

(c)

If such date falls within the first four months of a half-year, the owner shall, subject to notice being given under clause (a), be entitled to a remission of so much not exceeding a half of the tax or enhanced tax, as the case may be, payable in respect of the building only, for that half-year, as is proportionate to the number of days in that half-year preceding such date.

(2)

(a)

If any building in a municipality is demolished or destroyed, the owner shall, until notice thereof is given to the [executive authority] [This sub-section was substituted for the original sub-section (3) by section 6 of the Madras District Municipalities (Second Amendment) Act, 1934 (Madras Act IV of 1935)], be liable for the payment of the property tax which would have been leviable had the building not been demolished or destroyed.

(b)

If such notice is given within the first two months of a half-year, the owner shall be entitled to a remission of the whole of the tax payable in respect of the building only for that half-year.

(c)

If such notice is given within the last four months of a half-year, the owner shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the building only for that half-year as is proportionate to the number of days in that [half-year succeeding the demolition] [These words were substituted for the words 'half year preceding the demolition' by the Second Schedule to the Madras Repealing and Amending Act, 1938 (Madras Act XIII of 1938)] or destruction, as the case may be.

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