section 45
Apportionment of assessment on sub-division
The Tamil Nadu Revenue Recovery (Amendment) Act, 1981Tax198163 sections
Statutory text
Where only a part of a landed estate held under a Sanad-i-Milkiyat-i-istimrar, or otherwise subject to the payment of a lump assessment, may be sold, the assessment upon such part shall be apportioned by the Collector previous to sale in manner following: - The amount of revenue to be assessed on each division shall bear the same proportion to the actual value of such division as the total amount of the revenue of the whole estate may bear to the total actual value of the entire estate previous to such division.
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