The Madurai City Municipal Corporation Act, 1971

1. (1) This Act may be called the Mad~~rai City Muni- Short title, extent and CC-- nencemeb t
2. (2) It extends to the City of Madurai.
3. (3) It shall be deemed to have come into forceon the first day of May 1971.

In this Act, unless the context otherwise requires,-

1. (1) "appoint" includes to appoint temporarily or in an offic~ating capacity;
2. (3) "budget grant" means any sum entered on the expenditure side of a blag~l estimate which has been adopted by the council ;
3. (4) "building" inlcudes-
   • (a) a house, out-house, stable, latrine, godown, structure whether of masonry, ny other. material whatsoever ; 1s or simply refting on the foundations ; and
   • (c) a ship, vessel, boat, tent, van and any ot structure used fur human habitation or used for bpi ng o storing any article or goods ;
4. (5) "building-line" mans a line which is the street-alignment and to which the main ding abutting on a:street may lawfully extend and beyo which no portion of the building may extend exwpt prescribed in the building rules ;
5. (6) "carriage" means any wheeled vehicle springs or other appliances acting as springs and incl any kind of bicycle, tricycle, ric!cshaw and palanquin, docs not iuclude any motor vehicle within the meaning o the Motor Vehicles Act, 1939 (Central Act IV of 1939);
6. (7) "cart" includes any wheeled vehicle which is nota carriage but does not includeany motor vehicle within :he meaning of the Motor Vehicles Act, 1939 (Central Act. IV of 1939) ;
7. (8) "casual vacancy" means a vacancy occurring otherwise than by efflux of time anci "casual election" mans an election held on the occurrence of a casual vacancy ;
8. (9) "City of Madurai" or "City" mean the local area comprised in the Madurai municipality and indu&s any local area which aftea thc date of commencement of this Act, is included in the City but does not inclurle any local area which after such commenc~mnt is excluded from the City ;
9. (10) "company" means-
   • (a) any company as defined in the 1956 (Central Act I of 1956), including an pany within the meaning of section 591 of that
   • (b) any body corporate ; or
   • (c) any firm or assdiation, whet& inmr or not, carrying on business in the State of Ta mi whether or not its principal place of business i in the said State ;
10. (11) "corporatic n" rneens the :nanicipal cor of Mildurai constituted under section 3 ;
11. (12) "dairy" includes-
    • (a) any farm, cattle-shed, milk-store, milk-shop or ther place from which iil!; i: :c!d or supplied for sale, . r in which milk is kept for sale or rnanuflctured .-. for .. sale . to butter, ghee, eheese, cream, curd, butter-mlkor dried, terilized or condensed milk; and
    • (b) in relation to a dairy man who does not occupy any premises for the sale of milk, any place in which ix keeps the vessels used by him forthe storage or sale t b .milk but does not include-
      • (i) a shop or place in which milk is sold for con- sumption on the premises only; or
      • (ii) a shop or place from which milk is sold or pplied for sale in airtight and hermetically sealed and nnooened receotac1e.s in the same original condition-in which it was fiist received in such shopor place;
12. (13) "dairy man" includes any occupier of a dairy, any cow-keeper who trades in milkor any seller of milk whether wholesale or by retail ;
13. (14) "dairy produce' : includes milk, butter. gllee. cheese, cream, cord, butter-milk and any 2nd every 'product of milk ;
14. (15) 'date of cornmenoement of this k kt" meal s the first day of May 1971 ;
15. (16) "filth" means--
    • (a) niglrtsoil and other contents of latrines, CGBS- pools and drains;
    • (b) fung and refuse or useless or offensive material thrown out in consequence of any process of manufacture, industry or trade ; and
    • (c) putrid I and putrifying substances ;
16. (17) "food" includes-
    • (a) every article (other than drugs and water) used as food or drink for human consumption;
    • (b) all materials used or admiwd in tbe composi- tion or preparation of such article ; and
    • (c) flavouring or colouring matter, confectionary, spices a nd coridiments ;
17. (18) "Governmenty' means tile State Government ;
18. (19) 'hut" means any building which is oonrtructed principally of wood, mud, leaves,grass, thatch or metallic sheets and includes any temporary structure of whatever size or any small building of whatever material made which tlxc council may declilre io be a hut for the purposes of this Act ;
19. (20) "hutting ground" lneans an area containing land ocoupied by or for the purpose of any collection of huts standing on a plot of land, or two or more plots of land wl~icl~ are adjacent to one another and not less than two hundred and twenty square rn-ttes in area. ;
20. (21) ''inf~.ctious disease" sb11 have the same meaning as in sectioi 52 gf the Tamil Nadu Public Health Act, 1939 (Tamil Nadu Act 111 of 1939)
21. (22) "latrine" &ans n place set apart for defektirig or urinating or both .and includes a closet' of the dry or watzr-c~rriage type and urinal;
22. (23) ''!ocal authority" does not include a canto$- ment authoniy;
23. (24) "Madurai *nicipali t y" nicans the ~.adurai municipality as constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920)
24. (25) "milk" means the milk of a cow, buffalo, goat,. ass or other animal and includes cream, skimmed milk, separated milk and condensed, sterilized or dt sicatcd milk or any other product 'of milk ;
25. (26) "municipal o@cc:" meann the principal office of t be corpora t io n ;
26. (29) "nuisance" includes any act, omission, place thing whlcb causes or is likely to Cause injury, dangr,. annoyance or 0flenc.c to the sqnse of sight, smell or hesring or disturbnn~c to rest or sl~!~ or whicl, js or may be dangerous 10 life injul~iuiib LO tht: health or property 0 f the public or the people in ge~eml who dwlj occupy, Property in 11~ vici~lity, or persons who may have occad~n. to use ally public right :
27. (28) "occupier" includes-
    • (a) any person for the time bzing paying or liable- to pay to the o wneI the rent or any portion of the rent of the land or building or part of the same in respect of which. the word is used or damages on account of the occupation. of such land, building or part ; and
    • (b) a rent-free occupant ;
28. (29) "ordinary vacancy" means a vacancy occurring- by effl~x of tima and "ordinary election" means an election held on th: occurence of an ordinary vacancy ;
29. (30) "owner " includes--
    • (a) the pcrson for the time king receiving or cn,iiled to reccive whether on his own account or as agent,, trustee, guardian, managtr or receiver for another person. or for any rdigious or charitable purpose the rent or pro- fits of the property in connection with which the word is us@. ;, and
    • (b) ti12 p;rs~111 for illc tim3 being in charge of the: rnlifi~l J; v;lliclc, in c~nnection with which the word is used ;
30. (31) "pllsnquio" iniludes tonjons, manchils and clni~s carried by men by means of posts, but not slings or c~tg used for tllc conveyance of children or aged or sick persons ;
31. (32) "private st re :t" ineans any street, road, squats. caul t, ~lley, passag: 01 riding-path, which is not a ''p~,bli~ strb~t'' but does not iltclud~ a ~athway mad: by the ownel of premises on his own land to secure access to or ths convenient use of such premises :
32. (33) "public street" means any street, road, square. court, alley, passage or riding-path over which the public have right of way, whether a thorough fare or tlot, and includes-
    • (a) the roadway over ally public bridge or cause way ;' - +
    • (b) the footway atiached to any such street, public bridge or causeway ; and
    • (c) the drains attached to any such bridge or causeway an A the bnd, vbether COY any pavement, verandah, or other structure, either side of the.rocidway up to the bo adjacent property whether that property i perty or property belonging to the Central or any Government ; (34\ "public water-courses, springs, we include those used by the public to such a give a prescriptive right to such use ;
33. (35) "reconstruction" of a building includes-
    • (a) the re-erection wholly or partially of any buil- ding after more than one-half of its cubical contents has been taken down or burnt down, or has fallen down whether at one time or not ;
    • (b) the re-erection wholly or partially of any building of which an outer wall has been taken down or burnt down or has fallen down to or within thret metres of the ground adjoining the lowest storey of the building, and of any frame building which has so far been taken down or burnt down or has fallen down as to leave only the frame work of the lowest storey ;
    • (c) the conversion into a dwelling-house or a place of public worship of any building not onginally cons- tructed for human habitation or for public worship, as the case may be, or the conversion into more than one dwelling house of a building originally constructed as one dwelling house only or the conversion of a dwelling house into a factory ;
    • (d) the re-conversion into a dwelling-house or a place of public worship or a factory of any building which has been discontinued as, or appropriated for any purpose other than a dwelling-house or a place of puplic worship or a factory, as the case may be ; .
34. (36) "residence"-"reside"-a person is deemed to have his "residence" or to "reside" in any house or hut if he sometimes uses any pation thereof as a sleeping apartment, and a person is not deemed to cease to reside in any such house or hut merely because he is absent from it or has elsewhere another dwelling in which he resides. if he is at liberty to return to such liouse or hut at any . time and has not abandoned his intention of returning;.
35. (37) "rubbish" means dust, ashes, broken bricks, s, and refuse of any kind which is nor
36. (38) "salary" means pay and acting pay or payment way af commission and includes exchange compensa- not allowances for house-rent, carriage- e or travelling expenses ;
37. (39) , "sanitary-worker" means a person employed in g rubbish or filth or in cleansing drains, es or slaugter-houses or in driving carts uued for the emoval of rubbish or filtli ;
38. (40) ,"Scheduled Castes" shall' have the same mea- ug as' in the Constitution ;
39. (41) "Scheduled Tribes" shall have the same meaning as in the Constitution ;
40. (42) "street-alignment" means a line dividing the lands comprised in and forming part of a street from the adjoining land ;
41. (43) "water-course" includes any river, stream or channel whether natural or artificial ;
42. (44) "year" means the financial :ear.

1. (1) There shall be a corporation charged with the The municipal Municipal Government of the City of Madurai to be known authorities and as the municipal corporation of Madurai. their incorpora- t ion.
2. (2) The corporation shall by the said name be a body corporate, shall have perpetual successian and a common seal md subject to any restrictions or qualifications imposed by this Act or any other enactment, shall be'trested with the capacity of suing or being sued in its corporate name, of acquiriug, holding or transferring property movable or immovable. of entering into contracts and of doing all thtvfcr recrs~a~y fcr the purpose of its constitution.

Bar of application of Tamil Nadu Act V of 1920.

1. (1) The provisions of sub-sections (2) and (3) of section 3 shall, with effect on and from the date of commencement of this Act, cease to apply to the Madurai municipality.
2. (2) Sti ch cesser shall not affect-
   • (a) the previous oper~ticn of the Tamil Nsdt istrict Municipalities Act, 1920 (Tamil Nadu Act V c f 1920) in respect of the City,
   • (b) any penalty, forfeiture or punishment incurred in respect of any offence committed against the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920);
   • (c) any investigation, legal proceedings or remedy, in respect of such penalty, forfeiture or punishment, and any such investigation, legal proceedings or remedy, in respect of such penalty, forfeiture or punishment may be instituted, continued or enforced as if this Act had not been passed.
3. (3) Notwithstanding anything contained in sub-section (1), all notifications, rules, by-laws, regulations, orders, directions, and powers made, issued or conferred under the Tamil Nadu District Municipd ities Act, 1920 (Tamil Nadu Act V of 1920), and in force on the date of commencement of this Act shall, so far a; they are not inconsistent with the provisions of this Act, continue in force until they ape replaoed by the notifications, rules, by-laws, regulations, orders, directions, or powers made, issued, or conferrzd under this Act.

1. (1) The Government shall, from time to time, by notification, determine the total number of councillors to be elected to the council: Provided that the total number of councillors shall not be less than forty-eight.
2. (2) Subject to the provisions of sub-section (3), all councillors of the council shall be elected in the manner laid down in this Act.
3. (3) Among the elected members of the council there shall be-
   • (a) five persons (not being women) belonging to Scheduled Castes or Scheduled Tribes; and
   • (b) five persons who are women as councillors: Provided that if the requisite number of persons under any of the clauses (a) or (b) of this sub-section, is not elected to the council, then, the elected members of the council shall, in accordance with such procedure as may be prescribed, co-opt to itself as councillors, the required number of persons specified in clause (a) or clause (b) : Provided further that no person shall be co-opted under this sub-section unless such person is eligible for being elected as a councillor from any one of the wards:

Constitution of standing committees

1. (1) There shall be six standing committees for dealing respectively with-
2. (1) Accounts,
3. (2) Health,
4. (3) Education,
5. (4) Taxation and Finance,
6. (5) Town Planning,
7. (6) Works.
8. (2) Wherever in this Act the expression "the standing committee" occurs, it shall, unless the context otherwise requires, be deemed to refer to the particular standing committee to which the power or duty in connection with which the expression is used, is assigned by this Act or by regulations made by the council; and all references to the standing committee in any other law shall be deemed to refer to the particular standing committee to which the power or duty conferred or imposed by such law is assigned by this Act or by regulations made by the council.

1. (1) Every standing committee shall consist of five members elected by the council from among its councillors by a majority of the councillors present and voting in accordance with such procedure as may be prescribed; and the chairman of such standing committee shall be elected by such standing committee from among its members on such date as may be notified by the Government in this behalf in accordance with such procedure as may be prescribed: Provided that no councillor shall be a member of more than one standing committee at the same time.
2. (2) A councillor elected to be a member of a standing committee shall hold office as such, unless he sooner resigns the same, till his term of office as councillor is in any manner determined.
3. (3) When a vacancy occurs in the office of member of a standing committee, the council shall fill up the vacancy as soon as may be, by the election of another councillor.

The term of office of chairman of any standing committee constituted under this Act shall be only one year from the date of his election as such chairman; and an outgoing chairman of any standing committee shall not be eligible for re-election.

1. (1) Subject to the provisions of this Act, the rules made thereunder and subject to the previous sanction of the Government, the council shall, by regulations for the purpose, determine the powers and duties of the standing committees.
2. (2) The council shall sanction such staff as may reasonably be required by each standing committee, to discharge its functions.
3. (3) The standing committee on accounts in addition to the powers and duties assigned to it under such regulations,-
   • (a) shall supervise the utilisation of the budget grants;
   • (b) shall have access to the accounts of the corporation, and may require the commissioner to furnish any explanation which it considers to be necessary as to the receipts and expenditure of the municipal fund;
   • (c) may conduct a monthly audit of the municipal accounts and shall be bound to check the monthly abstract of receipts and disbursements for the preceding month as furnished by the commissioner; and
   • (d) may write off any tax, fee or other amount whatsoever due to the corporation, whether under a contract or otherwise, or any sum payable in connexion therewith, if it appears to the committee that such tax, fee, amount or sum is irrecoverable.
4. (4) The standing committee on taxation and finance shall, in addition to the duties and powers assigned to it under the regulations referred to in sub-section (1), be also entitled to exercise the powers referred to in clause (b) of sub-section (3).

The council may, with the previous sanction of the Government, constitute additional standing committees for such purposes as the council think fit.

1. (1) There shall be a commissioner, a deputy commissioner and a personal assistant to the commissioner.
2. (2) The commissioner, the deputy commissioner and the personal assistant to the commissioner shall be appointed by the Government.
3. (3) The commissioner, the deputy commissioner and the personal assistant to the commissioner shall be whole-time officers of the corporation and shall not undertake any work unconnected with their offices without the sanction of the council and the Government.
4. (4) The Government may recover from the corporation, the whole of the salary and allowances paid to the commissioner, the deputy commissioner and the personal assistant to the commissioner appointed under sub-section (2) and such contribution towards their leave allowances, pension and provident fund as the Government may, by general or special order, determine.
5. (5) Subject to the provisions of section 12, the Government shall have power to regulate the methods of recruitment, conditions of service, pay and allowances and discipline and conduct of the commissioner, the deputy commissioner and the personal assistant to the commissioner appointed under sub-section (2).

The Government may, at any time, withdraw the commissioner from office and shall do so if such withdrawal is recommended by a resolution of the council passed at a special meeting called for the purpose and supported by the votes of such number of councillors as shall constitute not less than two-thirds of the sanctioned strength of the council.

1. (1) Subject, whenever it is hereinafter expressly directed, to the sanction of the council or the standing committee, as the case may be, and subject to all other restrictions, limitations and conditions as may be prescribed or as are hereinafter imposed in this Act, the executive power for the purpose of carrying out the provisions of this Act shall be vested in the commissioner.
2. (2) The commissioner may, without the sanction of the council, incur petty contingent expenditure incidental to the municipal administration, not exceeding five hundred rupees in each case: Provided that-
   • (a) provision to meet the expenditure is available under the relevant head of account in the budget framed by the council, with the modifications, if any, made therein by the Government, and
   • (b) the commissioner shall report any expenditure incurred under this sub-section and the reasons therefor to the council at its next meeting.
3. (3) Subject to the provisions of sub-section (1), the commissioner and the deputy commissioner shall perform all the duties and exercise all the powers, specifically imposed or conferred on the commissioner or the deputy commissioner, as the case may be, under this Act.

The commissioner shall be responsible for the custody of all the records of the corporation including all papers and documents connected with the proceedings of the council, the standing committees, and other committees and shall arrange for the performance of such duties relating to the proceedings of the said bodies as they may respectively impose.

The commissioner may in cases of emergency, direct the execution of any work or the doing of any act which would ordinarily require the sanction of any municipal authority and the immediate execution or doing of which is, in his opinion, necessary for the service or safety of the public and may direct that the expense of executing the work or of doing the act shall be paid from the municipal fund.

Salary of commissioner, deputy commissioner and personal assistant to the commissioner.

Service regulations of commissioner, deputy commissioner and personal assistant to the commissioner.

Delegation of commissioner's power to the deputy commissioner or to the holder of any municipal office.

Reservation of control in respect of powers delegated.

Delegation of commissioner's extraordinary powers.

1. (1) In any case in which it is provided by this Act or any other law that the commissioner may take action subject to the approval, sanction, consent or concurrence of a standing committee, the committee may, by resolution in writing, authorise him to take action in anticipation of its approval, sanction, consent or concurrence subject to such conditions

Functions of council.

1. (1) The standing committees and the commissioner shall be bound to give effect to every resolution or order of the council unless such resolution or order is cancelled in whole or in part by the Government.
2. (2) If in the opinion of the commissioner any resolution or order of the council or a committee constituted under this Act contravenes any provision of this or any other Act or of any rule, notification, regulation or by-law made or issued under this or any other Act or any order passed by the Government, or if there is no provision in the budget of the council authorising the doing of any action contemplated in such resolution or order, or if the doing of any such action contemplated in such resolution or order involves expenditure in excess of the amount provided for in the budget of the council, or if there would be any miscarriage of justice in the implementation of such resolution or order relating to corporation establishment, he shall within a period of thirty days from the date of passing of the resolution or order or such further period not exceeding fifteen days, as the Government may, by general or special order, specify from time to time, refer the matter to the Government for orders, and inform the council or the committee, as the case may be, of the action taken by him at its next meeting and until the orders of the Government on such reference are received, the commissioner shall not be bound to give effect to the resolution or order.

1. (1) Any councillor may call the attention of the proper authority to any neglect in the execution of municipal work, to any waste of municipal property or to the wants of any locality, and may suggest any improvements which he considers desirable.
2. (2) Every councillor shall have the right to interpellatte the Mayor on matters connected with the municipal administration subject to such regulations as may be framed by the council.
3. (3) Every councillor shall have access during office hours to the records of the corporation after giving due notice to the commissioner, provided that the commissioner may for reasons given in writing forbid such access.

Mayor, Deputy Mayor, or councillor not to receive remuneration Neither the Mayor nor the Deputy Mayor, nor any councillor shall receive or be paid, from the funds at the disposal of or under the control of the corporation, any salary or other remuneration for services rendered by him in any capacity whatsoever:

Provided that nothing in this section shall apply to the payment of any conveyance allowance or travelling allowance to the Mayor or the Deputy Mayor or any councillor by the corporation at such rates as may be prescribed.

1. (1) The Council shall, at its first meeting after each ordinary election to the Council, and at its first meeting after the expiry of two years thereafter—
   • (i) elect one of its members to be the Mayor, and
   • (ii) elect one of its members other than the Mayor to be the Deputy Mayor.
2. (2) A Deputy Mayor on being elected as Mayor shall cease to be the Deputy Mayor.

Notwithstanding anything contained in section 29, or in any other provision of this Act or in Schedule VII, during the period of extension of the term of office of the councillors by section 5 of the Madurai City Municipal Corporation (Amendment and Extension of Term of Office) Act, 1971 (Tamil Nadu Act 1 of 1972), or by any other law, the council shall elect on such date as may be notified by the Government in this behalf—

1. (a) one of its members to be the Mayor, and
2. (b) one of its members other than the Mayor to be the Deputy Mayor.

1. (1) The Mayor or Deputy Mayor shall be entitled to hold office for a period of two years from the date of his election and the Mayor or Deputy Mayor shall hold office as Mayor or Deputy Mayor until the election of his successor provided that in the meantime he does not cease to be a councillor: Provided that when there is ordinary election, the Mayor or Deputy Mayor holding office on the date of the election shall be up to the date of the election of Mayor or Deputy Mayor, as the case may be, notwithstanding that such term is exceeded: Provided further that in the event of any vacancy in the office of Mayor or Deputy Mayor, the council shall at its next meeting elect a successor, who shall be entitled to hold office as such for the remainder of the period so long as the person in whose place he is elected would have been entitled to hold office if the vacancy had not occurred.

An outgoing Mayor or Deputy Mayor shall not be eligible for re-election as Mayor or Deputy Mayor, as the case may be,—

1. (i) in cases falling under section 29, during the period up to the next ordinary election, and
2. (ii) in cases of extension referred to in section 29A, during the remainder of the period of such extension.

The council and the standing committees shall observe the procedure laid down in Schedule I and may make supplementary regulations, not inconsistent therewith, or with other provisions of this Act or any rules made by the Government, for the conduct of their respective proceedings and also for the maintenance of order at their meetings.

Explanation.—Any supplementary regulation made under this section shall, if it is inconsistent with the provisions of any rule made subsequently, become void to the extent of such inconsistency.

1. (1) Every meeting of the council shall be presided over by the Mayor, in his absence by the Deputy Mayor and in the absence of both the Mayor and the Deputy Mayor, by a councillor chosen by the meeting to preside for the occasion.
2. (2) Every meeting of a standing committee shall be presided over by its chairman and in his absence by a member thereof chosen by the meeting to preside for the occasion.
3. (3) The Mayor, the Deputy Mayor, the councillor or the chairman, as the case may be, presiding at a meeting of the council or committee shall preserve order and shall decide all points of order and procedure arising at or in connection with meetings. There shall be no discussion on any point of order and the decision of the Mayor, the Deputy Mayor, the councillor or the chairman thereon, shall, save as is otherwise expressly provided in this Act, be final.
4. (4) The Deputy Mayor or councillor presiding at a meeting of the council and the member presiding at a meeting of a standing committee shall for that meeting and during the period that he presides over it have all the powers and be subject to all the obligations of the Mayor or the chairman, as the case may be.
5. (5) The Mayor, the Deputy Mayor or the councillor presiding at a meeting of the council may direct any councillor whose conduct is in his opinion grossly disorderly to withdraw immediately from the meeting and any councillor so ordered to withdraw shall do so forthwith and absent himself during the remainder of the day's meeting. If such councillor refuses to withdraw, the Mayor, the Deputy Mayor or the councillor presiding at the meeting may order his removal by force.

Commissioner and the deputy commissioner when to attend meetings, etc

1. (1) The commissioner and the deputy commissioner shall have the right to attend the meetings of the council and of any standing committee or other committee when constituted under this Act and to take part in the discussion but shall not have the right to move any resolution or to vote.
2. (2) The commissioner or the deputy commissioner or both of them shall attend any meeting of the council or of any standing committee or other committee constituted under this Act if required to do so by the Mayor or the chairman of the committee, as the case may be.

Councillors to abstain from taking part in discussion and voting on questions in which they are pecuniarily interested.

The Mayor may resign his office by giving notice in writing to the council; and the Deputy Mayor or any councillor other than the Mayor or any member or chairman of a standing committee or other committee may resign his office by giving notice in writing to the Mayor.

Prerogative of the Mayor.

Mayor to be member of all committers.

The functions of Deputy Mayor.

A. District Collector to perform functions of a Mayor.—(1) Notwithstanding anything contained in this Act, when the office of Mayor is vacant or he has been continuously absent from the City for more than fifteen days or is incapacitated and the office of the Deputy Mayor is also vacant or if the Deputy Mayor is also absent as aforesaid or is incapacitated, the District Collector shall exercise the powers and perform the functions of the Mayor, until a new Mayor is elected or the Mayor returns to the City or recovers from his incapacity, as the case may be.

Submission of administration report to Government.

Government's power to call for records 42. The Government may at any time require the council or the commissioner—

1. (a) to produce any record, correspondence, plan or other document;
2. (b) to furnish any return, plan, estimate, statement, account or statistics;
3. (c) to furnish or obtain any report.

The Government may depute any oEcer to inspect or exarninz any municipal department,officr, service, work or thing and to report thereon ; and any officer so deputed may, for the purposes of such inspection or examination, exercise all the powers conferry by section 42.

Table of Contents entry: "45. Government's power to appoint a person to take action in default at the expense of corporation"

' Submission of copies of proceedings, resolutio~s and b+lawr to Government.

47.

Government's power to dissolve or supersede or reconstitute the council Government's power to dissolve or supersaje or reconstitug thc council.

A.

Appointment of judicial officer to exercise and perform the functions of the Taxation Appeals committee B. 4ppointment of J 1dll:ial officer to exercise and hnctions of the ? axation Appeals committee.

Election of councillors.

Number of councillors for e~ch ward.

Electoral rolls for wards and qua'ifications for inclusion therein.

Prepsration and publication of electoral rolls, etc.

A.

Making false declaration B.

Election of same person for more than one ward Election of same person for more than on; wrd.

Disqualification of voters.

Qualificatioil of candidates.

[Section text not available in the official gazette publication.]

Notification of elections and co-options Notification of elections and co-options.

Section 67 [Section text not available in the official gazette publication.]

Minimum penalty for personation at an election Minimum penalty for personation at an election.

Promoting ecmity between classes ill connection with election.

Prohibition of public meetings on the day preceding the election day and on the election day.

The entry in the index is:

71.

Restrictions on the printing of pamphlets, posters, etc Restrictio s on the printing of pamphlets, posters, etc.

73.

Penalty for dicorderly conduct in or near polling stations.

Penalty for misconduct at the polling stations.

77.

78.

Removal of ballot papers from polling station to be an offence Removal of ballot papers from polling station to be an offence.

Prosecution regarding certain election offences Prosecution regarding certain election offences.

Requisitioning of premises, vehicles, etc., for election purposes.

Payment of compensation.

Power to obtain information.

Powers of entry into and inspection of premises, etc.

Eviction from requisitioned premises.

Release of premises from requisition.

Delegation of function of the Government with regard to requisitioning.

Penalty for contravention of any order of requisitioning.

Limitation of power to accept property in trust.

Acquisition of property and interests therein.

Disposal of property and interests therein.

Procedure for acquisition of immovable property under the Land Acquisition Act, 1894.

Objects not provided for by this Act.

Power of council to determine whether works shall be executed by contract.

Power of the several authorities to sanction estimates.

Works costing more than one lakh of rupees.

General provisions regarding contracts.

Mode of making contracts.

Invitation of tendzrs.

Saving af certain ij-reguta~itizs.

433;

Corporation establishment Corporation establishment.

,,--.aOS., Emergency powers of commissioner.

Conditions of szrvice of corporatio~z establishment.

~ime' within which vacancy io certain posts must be filled up.

Leave, pensionary and leave coritribution of certain oflicers.

Power of Government to appoint special health officer.

E5tablisn:nent sclnedu;~.

Power to grant leave to establighrnent.

;; .Comnissioner c~ntrcls corporation eitabti #hrnent,

~rovi?ci~l~-~-+i9n of any class of oRiccrs or servants under the corporation.

n@pvg -.. -of. nmeo t 1; trinsfer officers Gd se~~&$~. of ',the corporatib~ or nuilicip?lities.

Enumera.tion of ordinary taxes and duties.

Powers of contt<ol of Government.

Continuance of the levy of pilgrim tax.

When the council shall have determined subject to the provisions of sections 115 to 117 to levy any tax for the first time or at a new rate, the commissioner shall forthwith publish a notification in the District Gazette and by beat of drum specifying the rate at which, the date from which and the period, if any, for which such tax shall be levied.

Nothing in this Chapter shall authorise the council to levy any tax which the State Legislature has no power to impose in the State under the Constitution: Provided that any such tax which, immediately before the commencement of the Constitution, was being lawfully levied by the council may continue to be levied until provision to the contrary is made by Parliament, by law.

1. (1) If the council by resolution determines that a property tax for general purposes shall be levied, such tax shall be levied on all buildings and lands within the City save those exempted by or under this Act or any other law.
2. (2) Save as otherwise provided in this Act, the property tax shall be levied at such percentage of the annual value of buildings, or lands which are occupied by and adjacent and appurtenant to buildings or lands, as may be fixed by the council, subject to the provisions of section 116:

Method of assessment of property tax

1. (1) Every building shall be assessed together with its site and other adjacent premises occupied as an appurtenance thereto unless the owner of the building is a different person from the owner of such site or premises.
2. (2) The annual value of lands and buildings shall be deemed to be the gross annual rent at which they may reasonably be expected to let from month to month or from year to year less a deduction, in the case of buildings, of ten per cent of that portion of the annual rent which is attributable to the buildings alone, apart from their sites and the adjacent lands occupied as an appurtenance thereto; and the said deduction shall be in lieu of all allowances for repairs or on any other account whatever: Provided that-
   • (a) in the case of-
     • (i) any Central or State Government or railway building;
     • (ii) any building of a class not ordinarily let the gross annual value of which cannot, in the opinion of the commissioner be estimated, the annual value of the premises shall be deemed to be six per centum of the total of the estimated market value of the land and the estimated present cost of erecting the building after deducting for depreciation a reasonable amount which shall in no case be less than ten per centum;
   • (b) in calculating the value of any land or building, the value of any plant or machinery, on such land or in such building shall be excluded, but all fixtures including lifts and electric and other fittings which add to the convenience of the building shall be valued, subject in the case of a lift to such deduction from the valuation as may be prescribed by the council on account of the cost of repairs to maintenance of, and attendance on, such lift: Provided further that where the annual value of any land or building is attributable partly to the use of such land or building or any portion thereof for the display of any advertisement or advertisements and tax is levied under this Act in respect of such advertisement or advertisements, the annual value of such land or building for the purpose of assessing the property tax thereon shall be ascertained as if such land, building or portion is not used for the display of such advertisement or advertisements.
3. (3) The Government shall have power to make rules regarding the manner in which, the person or persons by whom and the intervals at which, the value of the land, the present cost of erecting the building and the amount to be deducted for depreciation, shall be estimated in any case or class of cases to which clause (a) of sub-section (2) applies, and they may, by such rules, restrict or modify the application of the provisions contained in Schedule II to such case or class of cases.

The following buildings and lands shall be exempt from the property tax:-

1. (a) places set apart for public worship and either actually so used or used for no other purpose;
2. (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;
3. (c) places used for the charitable purpose of sheltering the destitute or animals, and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by the council;
4. (d) such ancient monuments protected under the Ancient Monuments Preservation Act, 1904 (Central Act VII of 1904), and such ancient and historical monuments declared by or under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (Central Act 24 of 1958), to be of national importance and also such ancient monuments and archaeological sites and remains protected under the Tamil Nadu Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1966 (Tamil Nadu Act 25 of 1966), or parts thereof as are not used as residential quarters or public offices;
5. (e) charitable hospitals and dispensaries including residential quarters attached thereto;
6. (f) such hospitals and dispensaries maintained by railway administration as may from time to time be notified by the Government but not including residential quarters attached thereto;
7. (g) burial and burning grounds included in the register kept in the municipal office under section 327;
8. (h) any building or land the annual value of which is less than one hundred rupees provided that the owner thereof is not liable to income-tax and provided further that such building or land is owned by him and the aggregate annual value of the buildings and lands owned by him is less than one hundred and nineteen rupees;
   • (i) the bed of any river or canal or any river or canal belonging to Government and which does not provide any income to Government or any Government land set apart for recreation purposes or any other Government property being neither building nor land from which in the opinion of the Government any income could not be derived, as may from time to time be notified by the Government: Provided that nothing contained in clauses (a),
9. (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.

The rates of property tax fixed by the council may be proportionate to the value of each building or land or may advance in systematic progression with the value of the building or land, but shall in no case decrease as the value of the building or land increases. When a progressive rate has been adopted by the council, it shall prescribe the principles of classification (as that a certain sum which shall be tax free shall be deducted from the assessment of each building or land or that the progression shall be from a certain percentage in the lowest to a certain percentage in the highest class) and the precise number and limits of each class: Provided that-

1. (a) the council, may with the sanction of Government, exempt any local area, from the whole or a portion of such tax on the ground that such area is not deriving any or the full benefit from the water-supply and drainage or from the lighting system;
2. (b) in the case of any land which is not appurtenant to any building or which is occupied by or appurtenant to huts, the commissioner may assess the land or premises, as the case may be, with reference to extent in lieu of annual value and at such rates as he may himself determine subject to the maximum of rupees twenty-four for each ground of land, measuring thirty-six square metres.

The property tax on buildings and lands shall, subject to the prior payment of the land revenue, if any, made to the Government thereon, be a first charge upon the said buildings or lands and upon the movable property, if any, found within or upon such buildings or lands and belonging to the person liable to such tax.

1. (1) Where any building or land which has been vacant and unlet for thirty or more consecutive days in any half-year, the commissioner shall remit so much of the property tax as is proportionate to the number of days the building or land was vacant and unlet.
2. (2) Every claim for remission under sub-section (1) shall be made during the half-year in respect of which the remission is sought or in the following half-year and not afterwards.
   • (a) that the building is vacant and unlet;
     • (ii) that the building will be vacant and unlet from a specified date either in the half-year in which notice is delivered or in the succeeding half-year.
   • (b) The period in respect of which the remission is made shall be calculated-
     • (i) if remission is sought in respect of the half-year in which notice is delivered from the date of delivery of the notice or from the date on which the building became vacant and unlet, whichever is later;
     • (ii) if remission is sought in respect of the half-year succeeding that in which the notice is delivered, the commencement of the half-year or from the date on which the building became vacant and unlet, whichever is later.

Obligation of transferor and transferee to give notice of transfer

1. (1) Whenever the title of any person primarily liable to the payment of the property tax to or over such premises is transferred, the person whose title is transferred and the person to whom the same shall be transferred shall, within three months after the execution of the instrument of transfer or after its registration if it be registered or after the transfer is effected, if no instrument be executed, give notice of such transfer to the commissioner.
2. (2) In the event of the death of any person primarily liable as aforesaid the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice of such transfer to the commissioner within one year from the death of the deceased.
3. (3) The notice to be given under this section shall be in such form as the commissioner may direct and the transferee or the person to whom the title passes, as the case may be, shall, if so required, be bound to produce before the commissioner any document evidencing the transfer or succession.
4. (4) Every person who makes a transfer as aforesaid without giving such notice to the commissioner shall in addition to any other liability which he may incur though such neglect continue liable for the payment of the property tax assessed on the premises transferred until he gives notice or until the transfer shall have been recorded in the municipal registers, but nothing in this section shall be held to affect-
   • (a) the liability of the transferee for the payment of the said tax, or
   • (b) the prior claim of the corporation under section 124.

1. (a) If any building in the City is constructed or re-constructed, the owner shall give notice thereof to the commissioner within fifteen days from the date of completion or occupation of the building whichever is earlier; or
2. (b) If such date falls within the first 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;
3. (c) If such date falls within the last 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)
4. (a) If any building in the City is demolished or destroyed, the owner shall, until notice is given to the commissioner, be liable for the payment of the property tax for which he would have been liable had the building not been demolished or destroyed.
5. (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;
6. (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 or destruction, as the case may be.

1. (1) If any area is included in the City, 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 any property tax in respect thereof for that half-year;
   • (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. (2) If any area is excluded from the City, the owner of every building or land in such area shall be entitled-
   • (a) if the date of such exclusion falls within the first four 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.
3. (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 commissioner within three months from the date of the exclusion of the area in which the building or land is situated.

The commissioner may at his discretion condone omissions to give notice under sections 126, 127 or 128, or any application under section 129, giving his reasons in writing for every such condonation.

1. (1) For the purpose of assessing the property tax, the commissioner may, by notice, call on the owner or occupier of any building or land to furnish him within thirty days after the service of the notice where the notice is served upon the Government, a railway administration or a company and within fifteen days after such service in other cases with returns of the rent payable for the building or land, the cost of erecting the building and the measurement of the land and with such other information as the commissioner may require, and every owner or occupier upon whom any such notice is served shall be bound to comply with it and to make a true return to the best of his knowledge or belief.
2. (2) For the purpose aforesaid the commissioner may enter, inspect, survey and measure any building or land, after giving twenty-four hours notice to the owner or occupier.

Profession tax.

Liability of members of firms, associations and joint Hindu families to profession tax.

Liability of servants or agents to profession tax.

Service of notice on failure of payment of tax.

Statements, returns, etc., to be confidential.

Requisition on owner or occupier to furnish list of persons liable to tax.

Requisition on employers or their representatives to furnish list.

Deduction of profession tax from salary or wages or other sum.

Special exemption from profession tax.

General provisions regarding tax on carriages and animals.

Liability to tax according to period for which carriage or animal has been kept.

Exemption from carriage and animal tax.

Composition.

Requisition on occupier to furnish statement of persons liable to tax.

Forms to be sent to and returned by tax-payers.

Grant of licence on payment of tax.

Power to require number to be affixed to carriages.

Registration and control of taxable carriages or animals.

General provisions regarding cart-tax.

Registration of carts.

Exemption.

Power to remit tax on cart kept for less than fifteen days or not used.

Seizure of vehicles not bearing numbers.

Procedure after seizure.

Prepayment of municipal tax condition precedent to registration under Tamil Nadu Act V of 1911

Tax on advertisements

Prohibition of advertisements without written permission of commissioner

Permission of the commissioner to become void in certain cases

Owner of person in occupation to be deemed responsible

Removal of unauthorised advertisements

Collection of tax on advertisements

Levy of pilgrim tax

Method of assessment of duty on transfers of property

Provisions applicable on the introduction of transfer duty

Power to make rules regarding collection of transfer duty

Power to exempt from taxes

Power to assess in case of escape from assessment

Application of Schedule II

Definition of municipal fund

Audit of accounts

Financial rules

Contributions to expenditure by other local authorities

Power of Corporation to borrow money

Time for repayment of money borrowed under section 174

Limit of borrowing powers

All debentures issued under this Chapter shall be in such form as the council, with the previous sanction of the Government may determine, and shall be transferable in such manner as shall be therein expressed ; and the right to sue in respect of the moneys secured by any of such debentures shall vest in the holders thereof for the time being without any preference by reason of some such debentures being prior in date to others.

When any debenture or security issued under this Act is payable to two or more persons jointly and either or any of them dies, then, notwithstanding anything in section 45 of the Indian Contract Act, 1872 (Central Act IX of 1872) the debenture or security shall be payable to the survivor or survivors of such persons :

Receipt by joint holder for interest or dividend When two or more persons are joint holders of any debenture or security issued under this Act, any one of such persons may give an effectual receipt for any interest or dividend payable in respect of such debenture or security, unless notice to the contrary has been given to the corporation by any other of such persons.

1. (1) The corporation shall maintain sinking funds for the repayment of money borrowed on debentures issued and shall pay by quarterly instalments into such sinking funds such sum as will be sufficient for the repayment within the period fixed for the loan of all moneys borrowed on debentures issued.
2. (2) All money paid into the sinking funds shall, as soon as possible, be invested by the commissioner in—
   • (a) securities of the Government or the Central Government, or
   • (b) securities guaranteed by the Government or the Central Government,
   • (c) any municipal debenture of Tamil Nadu, and shall be invested in the joint names of the Secretary to the Government of Tamil Nadu, Finance Department and the Examiner of Local Fund Accounts, Tamil Nadu to be held by them as trustees for the purpose of repaying at due date the debentures issued by the corporation. Every such investment shall be reported by the commissioner to the council within fifteen days.
3. (3) All dividends and other sums received in respect of any such investment shall, as soon as possible after receipt, be paid into the sinking funds and invested in the manner laid down in sub-section (2).
4. (4) When any part of a sinking fund is invested in Tamil Nadu municipal debentures, or is applied in paying off any part of a loan before the period fixed for repayment, the interest which would otherwise have been payable on such debentures or on such part of the loan shall be paid into the sinking fund and invested in the manner laid down in sub-section (2).
5. (5) Any investment made under this section may, subject to the provisions of sub-section (2), be varied or transposed.

The aforesaid trustees may apply a sinking fund or part thereof in or towards the discharge of the loan or part of a loan for which such fund was created, and until such loan or part is wholly discharged shall not apply the same for any other purpose : Provided that when any loans or parts thereof have been consolidated under section 183, the trustees shall transfer to the sinking fund of the consolidated loan so much of the sinking funds of the original loans as may be proportionate to the amount of the original loans incorporated in the consolidated loan.

1. (1) The aforesaid trustees shall, at the end of every year submit to the corporation a statement showing-
   • (a) the amount which has been invested during the year under section 180,
   • (b) the date of the last investment made previous to the submission of the statement,
   • (c) the aggregate amount of the securities in their hands, and
   • (d) the aggregate amount which has up to the date of the statement been applied under section 181 in or towards discharging loans.
2. (2) Every such statement shall be laid before the council and published.

1. (1) Notwithstanding anything to the contrary contained in this Chapter, the corporation may consolidate all or any of their loans and for that purpose may invite tenders for a new loan (to be called the municipal consolidated loan) and invite the holders of municipal debentures to exchange their debentures for scrip of such loan.
2. (2) The terms of any such consolidated loan and the form of its scrip and the rates at which exchange into such consolidated loan shall be permitted shall be subject to the previous approval of the Government.
3. (3) The period for the extinction of any such consolidated loan shall not, without the sanction of the Government extend beyond the farthest date within which any of the loans to be consolidated would be otherwise repayable.
4. (4) The corporation shall provide for the repayment of any such consolidated loan by a sinking fund in the manner laid down in section 180 having regard to the amount transferred to such sinking fund under section 181.

All payments due from the corporation for interest on and repayment of loans shall be made in priority to all other payments due from the corporation.

1. (1) If any money borrowed by the corporation from Government, whether before or after the date of commencement of this Act, or any interest or cost due in respect thereof, be not repaid according to the conditions of the loan, the Government may attach the municipal fund or any part thereof.
2. (2) After such attachment, no person except an officer appointed in this behalf by the Government shall in any way deal with the attached fund; but such officer may do all acts in respect thereof which any municipal authority, officer or servant might have done if such attachment had not taken place, and may apply the proceeds in satisfaction of the arrears and of all interests and costs in respect thereof and of all expenses caused by the attachment and subsequent proceedings : Provided that no such attachment shall defeat or prejudice any debt for which the fund attached was previously charged in accordance with law; but all such prior charges shall be paid out of the proceeds of the fund before any part of the proceeds is applied to the satisfaction of the debt due to the Government.

1. (1) The commissioner shall, in consultation with the heads of departments of the corporation prepare and submit to the standing committee on taxation and finance on or before the 1st January each year, a budget containing a detailed estimate of income and expenditure for the ensuing year, and if it is in his opinion necessary or expedient to vary taxation or to raise loans, shall, submit his proposals in regard thereto; and the standing committee on taxation and finance shall in consultation with the other standing committees consider and finalise the budget estimate and submit the same with its recommendations, if any, to the council on or before 20th January of the year.
2. (2) In such budget estimate the commissioner shall-
   • (a) provide for the payment as they fall due of all instalments of principal and interest for which the corporation may be liable on account of loans ;
   • (b) allow for a cash balance, at the end of the year, of not less than one lakh and fifty thousand rupees under General Account-Revenue ;

Consideration of the budget estimate by the council

Procedure of council

The council shall finally pass the budget estimate before 15th day of March of the year to which it relates and forthwith submit a copy thereof to the Government. If the budget as submitted to the Government fails to make adequate and suitable provisions for each of the matters referred to in clauses (a) to (c) of sub-section (2) of section 186, the Government may modify any part of the budget so as to ensure that such provisions are made.

Notwithstanding anything contained in this Act, if the council in any case fails to adopt finally the budget before the due date referred to in section 189 and if such failure, is in the opinion of the Government, not due to any valid reason, then, the Government may direct the commissioner to forward the budget as prepared by him and as finalised by the standing committee on taxation and finance, to them for approval; and the commissioner shall forthwith forward the budget as prepared by him and as finalised by the said standing committee to the Government who shall scrutinise the budget and intimate their approval to the commissioner on or before the 1st day of April of the year.

The council may, on the recommendation of the standing committee on taxation and finance from time to time, during any year pass a supplemental budget for the purpose of meeting any special or unforeseen requirements :

Reduction or transfer of budget grants Reduction or transfer of budget grants

1. (1) If it shall at any time during any year appear to the council, upon the representation of the standing committee on taxation and finance that, notwithstanding any reduction of budget grants that may have been made under section 192, the income of the municipal fund during the official year will not suffice to meet the expenditure in the budget estimate of the said year, and at the close of the year a cash balance of not less than one lakh and fifty thousand rupees under General Account-Revenue is not likely to be secured, it shall be incumbent on the council to diminish the sanctioned expenditure of the year as far as it is possible so to do with due regard to all provisions of this Act, or to have recourse to supplementary taxation, or to adopt both of these expedients as may be necessary to secure an estimated cash balance of not less than one lakh and fifty thousand rupees under General Account-Revenue at the close of the year.
2. (2) Whenever the council determines to have recourse to supplementary taxation in any year, it shall do so by increasing for the unexpired portion of the year the rate at which which any tax or duty is being levied, subject to the conditions, limitations and restrictions laid down in Chapter V.

All public reservoirs, tanks, cisterns, fountains, wells, pumps, pipes, taps, conduits, aqueducts and other works (not vested in the Government) connected with the supply of water to the City whether made at the cost of the corporation or otherwise, and all bridges, buildings, engines, works, materials and other things connected therewith and all land (not being private property or property vested in the Government), adjacent and appertaining to the same, shall vest in the corporation and be subject to its control.

Construction of water works.

Provision of gratuituous supply of drinking water.

Trespass on water-supply premises.

Prohibition of building over water mains.

Control over house connexions.

Private water-supply for domestic consumption.

Commissioner's power to supply water for non-domestic purposes at rates fixed by the standing committee.

Supply of water to local authorities.

Cost of making house connexion and of meter.

Power to cut off water-supply.

Non-liability of corporation when supply reduced or not made in certain cases.

Provision for lighting public street, etc.

Vesting of drains in corporation.

Maintenance of system of drainage by the corporation.

Control over house-drains, privies and cess-pools.

Connexion of house-drains with public drains.

Commissioner's power to drain premises in combination.

Commissioner's power to close or limit the use of existing private drains.

Building, etc., not to be erected without permission, over drains.

Construction of culverts by owner or occupier.

Maintenance of troughs and pipes for catching water.

Provision of public latrines.

Licensing of public latrines.

Provision of latrines by owner or occupier.

Provision of latrines and urinals for labourers.

Provision of latrines and urinals for markets, cart-stands and cattle-sheds.

Latrines to be screened from view.

Power to carry wire, pipes, drains, etc., through private property subject to causing as little inconvenience as possible and paying for direct damage.

Prohibition against making connexion without permission.

Power to require railway level, etc., to be raised or lowered.

Power of corporation in respect of works outside the City.

Provision for removal of rubbish and filth.

Public notice ordering deposit of rubbish and filth by owner or occupier.

Removal of rubbish and filth accumulating in large quantities on premises.

Contract with owner or occupier for removal of rubbish and filth.

Provision for daily cleaning of streets and removal of rubbish and filth.

Right of property of corporation in things deposited in receptacles.

Directions as to removal of rubbish and filth.

Maintenance of establishment for removal of rubbish and filth.

Prohibition against accumulation of rubbish or filth on premises.

Contributions from persons having control over places of pilgrimage, etc.

Vesting of public streets and their appurtenances in corporation.

Maintenance and repair of streets.

Powers of authorities in regard to streets.

("Powers of commissioner to regulate access to land or building abutting public streets") Subject to such regulations as may be made by the council, commissioner may regulate, the means, the manner and extent of access to and the purpose of use of, any land or building which may abut on any public street.

("Power to dispose of permanently closed streets")

1. (1) When any public street is permanently closed under section 238, the corporation may dispose of the site or so much thereof as is no longer required making compensation to any person injured by such closing.
2. (2) In determining such compensation, allowance shall be made for any benefit accruing to the same premises or any adjacent premises belonging to the same owner from the construction or improvement of any other public street at or about the same time that the public street, on account of which the compensation is paid, is closed.

("Acquisition of lands and buildings for improvement of streets")

1. (1) The commissioner may, subject always to such sanction as may be required under Chapter III, acquire—
   • (a) any land required for the purpose of widening, opening, extending or otherwise improving any public street or of making any new public street, and the buildings, if any, standing upon such land;
   • (b) any land outside the proposed street alignment, with the buildings, if any, standing thereupon which the council may consider it expedient to acquire.
2. (2) Any land or building acquired under clause (b) of sub-section (1), may be sold, leased or otherwise disposed of after public advertisement, and any conveyance thereof may comprise such conditions as the standing committee may think fit.

("Power to prescribe building line and street alignment") The standing committee may—

("Restrictions on erection of or addition to buildings within street alignment or building line")

1. (1) ... within a street alignment, if such additions be added to the height and rest upon an existing building or wall upon the owner of the building executing an agreement binding himself and his successors in interest—
   • (a) not to claim compensation in the event of the commissioner at any time thereafter calling upon him or such successors to remove any building erected or added in pursuance of such permission or any portion thereof; and
   • (b) to pay the expenses of such removal: Provided that the commissioner shall, in every case in which he gives permission, report his reasons in writing to the standing committee.
2. (2) If the commissioner refuses to grant permission to erect or add to any building on the ground that the proposed site falls wholly or in part within a street alignment prescribed under section 242 and if such site or the portion thereof which falls within such alignment be not acquired on behalf of the corporation within three years after the date of such refusal, the corporation shall pay compensation to the owner of the site.
3. (3) No person shall erect or add to any building between a street alignment and a building line prescribed under section 242 except with the permission of the commissioner, who may when granting permission impose such conditions as the standing committee may lay down for such cases.

("Setting back projecting buildings or walls")

1. (1) When any building or part thereof abutting on a public street is within a street alignment prescribed under section 242, the commissioner may, whenever it is proposed—
   • (a) to rebuild such building or take it down to an extent exceeding one-half thereof above the ground level, such half to be measured in cubic metre; or
   • (b) to remove, reconstruct or make any addition to any portion of such building which is within street alignment; in any order which he issues concerning the rebuilding, alteration or repair of such building, require— building to be set back to the street alignment.
2. (2) If any building or part thereof within the street alignment falls down or is burnt down or is, whether by order of the commissioner or otherwise, taken down, the commissioner may forthwith take possession on behalf of the corporation of the portion of land within the street alignment thereof occupied by the said building and, if necessary, clear it.
3. (3) Land acquired under this section shall be deemed part of the public street and shall vest in the corporation.
4. (4) When any building is set back in pursuance of any requisition made under sub-section (1) or when commissioner takes possession of any land under sub-section (2), the corporation shall forthwith make compensation to the owner for any direct damage which he may sustain thereby. Explanation. — The expression "direct damage" as used in sub-section (4) with reference to land means the market value of the land taken and the depreciation, if any, in the ordinary market value of the rest of the land resulting from the area being reduced in size; but does not include damage due to the prospective loss of any particular use to which the owner may allege that he intended to put the land, although such use may be injuriously affected by the reduction of the size.

("Setting forward buildings to improve line of street") The commissioner may, upon such terms as he thinks fit, allow the frontage of a building to be set forward for the purpose of improving the line of a public street and may, with the sanction of the standing committee by notice require any building to be set forward in the case of reconstruction of a building. In the case of this section a wall separating any premises from a public street shall be deemed a building and it shall be deemed a sufficient compliance with requisition to set forward a building if he builds a wall of such material and description as the commissioner is satisfied with.

("Projected streets")

1. (1) The commissioner may, with the sanction of the standing committee, prepare schemes and plans for projected public streets showing the direction of such streets, the street alignment and building line on each side of them, their intended width and such other particulars as may be prescribed.
2. (2) The width of such streets shall not ordinarily be less than fifteen metres, or in areas covered by huts, nine metres.
3. (3) When any plan has been prepared under sub-section (1), the provisions of section 244 shall apply to all buildings, so far as they stand across the street alignment of the projected street.

("Temporary closure of streets") The commissioner may by an order temporarily close any street to traffic for repair, or in order to carry out any work connected with drainage, watersupply or lighting or any of the purposes specified in Schedule III:

Protection of appurtenances and materials of streets ("Protection of appurtenances and materials of streets")

Power of the corporation to recover expenses caused by extraordinary traffic ("Power of the corporation to recover expenses caused by extraordinary traffic") When by a certificate of an officer of the Works department of the corporation or of an Executive Engineer of the corporation it appears that having regard to the average expense of repairing streets in the neighbourhood, extraordinary expenses have been incurred by the corporation in repairing the street by damage caused by excessive weight passing along the street or extraordinary traffic thereon, the commissioner may recover from any person by or in consequence of whose order such weight or traffic has been conducted, the amount of such expenses as may be proved to the satisfaction of the commissioner to have been incurred by the corporation by the damage arising from such weight or traffic: Provided that any person against whom expenses may be recoverable under this section may enter into an agreement with the corporation for the payment of a composition in respect of such weight or traffic and thereupon the persons so paying shall not be subject to any proceedings under this section.

("Owner's obligation to make a street when disposing of lands as building sites")

1. (1) If the owner of any land utilizes, sells, leases or otherwise disposes of such land or any portion or portions of the same as sites for the construction of buildings, he shall, save in such cases as the site or sites may abut on an existing public or private street, lay-out and make a street or streets giving access to the site or sites and connecting with an existing public or private street.
2. (2) The provisions of section 251 shall apply to the laying out or making of any such street.
3. (3) Any owner shall receive a sum which is the estimated cost of lay-out and making, and that the owner is has also to pay ten per cent of the lay-out for the improvement in addition to the area provided for, and any owner contravenes any of the provisions, he shall be liable for prosecution.
4. (4) If the provisions of sub-sections (1) and (2) are not complied with, the commissioner may, by notice, call upon the owner to lay-out and make a street or streets and in such land and in such manner and time as may be specified in the notice. If the street or streets are not laid out and made in accordance with the notice and within the time specified in the notice the commissioner may lay-out and make the street or streets and the expenses incurred shall be recovered from the landowner.
5. (5) The commissioner may in his discretion, issue the notice referred to in sub-section (3) or recover the expenses referred to in sub-section (4) to or from the owners of any buildings or lands abutting on the street or streets concerned, but any such owner shall be entitled to recover all reasonable expenses incurred by him or all expenses paid by him, as the case may be, from the defaulting owner referred to in sub-section (3).

("Making of new private streets")

1. (1) Any person intending to lay-out or make a new private street must send to the commissioner a written application with plans and sections showing the following particulars, namely:-
   • (a) the intended level, direction and width of the street;
   • (b) the street alignment and the building line;
   • (c) the arrangements to be made for the levelling, paving, metalling, flagging, channelling, sewering, draining, conserving and lighting the street;
   • (d) the extent of each site and its usage;
   • (e) the extent of open space around the site allowed;
   • (f) the extent of open space allowed for public purpose.
2. (2) The provisions of this Act and of any rules or by-laws made under it as to the level and width of public streets and the height of buildings abutting thereon shall apply also in the case of streets referred to in sub-section (1); and all the particulars referred to in that sub-section shall be subject to approval by the commissioner.
3. (3) Within sixty days after the receipt of any application under sub-section (1), the commissioner shall either sanction the making of the street on such conditions as he may think fit or disallow it, or ask for further information with respect to it.
4. (4) Such sanction may be refused—
   • (i) if the proposed street would conflict with any arrangements which have been made or which are in the opinion of the commissioner likely to be made, for carrying out any general scheme of street improvement, or
   • (ii) if the proposed street does not conform to the provisions of this Act, rules and by-laws referred to in sub-section (2), or
   • (iii) if the proposed street is not designed so as to connect at one end with a street which is already open.
5. (5) No person shall lay-out or make any new private street without or otherwise than in conformity with the orders of the commissioner. If further information is asked for, no steps shall be taken to layout or make the street until orders have been passed upon receipt of such information: Provided that the passing of such orders shall not in any case be delayed for more than sixty days after the commissioner has received all the information which he considers necessary to enable him to deal fully with the said application.

("Application of sections 242, 243 and 244 to private streets")

("Alteration or demolition of street made in breach of section 252")

1. (1) If any person lays out or makes any street referred to in section 251, without or otherwise than in conformity with the orders of the commissioner, the commissioner may, whether or not the offender be prosecuted under this Act, by notice—
   • (a) require the offender to show sufficient cause, by a written statement signed by him and sent to the commissioner on or before such day as may be specified in the notice, why such street should not be altered to the satisfaction of the commissioner or if such alteration be impracticable, why such street should not be demolished; or
   • (b) require the offender to appear before the commissioner, personally or by a duly authorised agent, at such time and place as may be specified in the notice to show cause as aforesaid.
2. (2) If the person on whom such notice is served fails to show sufficient cause to the satisfaction of the commissioner why such street should not be so altered or demolished, the commissioner may pass an order directing the alteration or demolition of such street.

("Power of commissioner to order work to be carried out or to carry it out himself in default")

("Power to declare private street as public street")

1. (1) If any street has been levelled, paved, metalled, flagged, channelled, sewered, drained, conserved and lighted under the provisions of section 254, such street shall, on the requisition of a majority of the owners referred to in sub-section (1) of that section, be declared as a public street.
2. (2) The Commissioner shall publish every declaration made under sub-section (1) in the Madurai District Gazette.

("Prohibition against obstructions in streets") No one shall build any wall or erect any fence or other obstruction or projection or make any encroachment in or over any street or any public place the control of which is vested in the corporation except as hereinafter provided.

Prohibition and regulation of doors, ground-floor windows and bars opening outwards.

Removal of encroachments.

Power to allow certain projections and erections.

Power of council to set up hoardings and levy fees.

Precautions during repair of streets.

Prohibition against removal of bars and lights.

Making holes and causing obstruction.

Licence for work on buildings likely to cause obstruction.

Clearing of debris of fallen houses, etc., by occupiers.

Naming or numbering of public streets and naming of municipal property, etc.

Numbering of buildings.

Building rules.

Power of corporation to regulate future construction of certain classes of buildings in particular streets or localities.

Buildings at corner of streets.

Prohibition against use of inflammable materials for buildings, etc., without permission.

Application to construct or reconstruct building.

Necessity for prior approval of the site.

Prohibition against commencement of work without permission.

Period within which commissioner is to signify approval or disapproval.

Period within which commissioner is to grant or refuse to grant permission to execute work.

Reference to standing committee if commissioner delays grant or refusal of approval or permission.

Grounds on which approval of site for, or permission to construct or reconstruct building may be refused.

Special powers for suspending permission to construct buildings.

Lapse of permission if not acted upon within six months and completed within two years.

Inspection by commissioner.

Power of commissioner to require alteration of work.

Power of commissioner to impose penalty in the case of unauthorised constructions or alterations.

Stoppage of work endangering human life.

Sections 272 to 284 shall not apply to huts.

Demolition of buildings.

Application of certain sections to huts.

Application to construct or reconstruct huts.

Prohibition against commencement of work without permission.

Period within which commissioner is to grant or refuse to grant permission to execute work.

Reference to standing committee if commissioner delays grant or refusal of permission.

Grounds on which permission to construct or reconstruct a hut may be refused. — The grounds on which permission to construct or reconstruct a hut may be refused are the following:

1. (a) that the work or the use of the site for the work would contravene some specified provision of any law, rule, by-law, order or declaration made thereunder;
2. (b) that the application for permission does not contain the particulars or is not prepared in the manner required under rules or by-laws;
3. (c) that any information or plan required by the commissioner under rules or by-laws has not been duly furnished;
4. (d) that streets or roads have not been made as required by section 250;
5. (e) that the land on which the hut is to be constructed, or the street or streets on which such land abuts are not adequately drained, levelled, or lighted; or
6. (f) that the proposed hut would be an encroachment upon Government or municipal land;
7. (g) that the land on which the hut is to be constructed is required for a public purpose under any law for the time being in force.

1. (2) Whenever the commissioner or standing committee refuses to grant permission to construct or reconstruct a hut, the reason for such refusal shall be specifically stated in the order.

Lapse of permission if not acted upon within three months and completed within one year. 293.

1. (1) If the construction or re-construction of any hut is not commenced within three months after the date on which permission was given to execute the work, the work shall not be commenced until an application has been made for the renewal of permission granted under this Chapter and the provisions of sections 288 to 292 shall, so far as may be, apply to such application for renewal of permission.
2. (2) If the construction or re-construction of the hut is not completed within such period (not exceeding one year from the date on which permission was given for the construction or re-construction as may be specified in this behalf) it shall not be continued thereafter until application has been made for the renewal of permission granted under this Chapter; and the provisions of sections 288 to 292 shall, so far as may be, apply to such application for renewal of permission.

Maintenance of external walls in repair. 294.

Application of provisions to alterations and additions Application of provisions to alterations and additions.

1. (1) The provisions of this Chapter and of any rules or by-laws made under this Act relating to construction and re-construction of buildings shall also be applicable to any alteration thereof or addition thereto: Provided that works of necessary repair which do not affect the position or dimensions of a building or any room therein shall not be deemed an alteration or addition for the purposes of this section.
2. (2) If any question arises as to whether any addition or alteration is a necessary repair not affecting the position or dimensions of a building or room such question shall be referred to the standing committee, whose decision shall be final.

ljemolition or alternticn of building or well-wcrk unlanful . ,cammeneed, carried on or, completed.

Power of eo&ssioner to tdifect removal of perso , or carrying on construction of buildin(js, etc.

Exemptions. 298. Any building constructed and used, or intended to be constructed and used, exclusively for the purpose of a plant house, meter-house, summer-house (not being a dwelling house), poultry house, or aviary, shall be exempted from the provisions of this Chapter other that section 271 provided the building be wholly attached, from, and situated at a distance of atleast three metres from the nearest adjacent building.

Power of standing committee to define and alter limits of hutting grounds.—The standing committee may, from time to time, define the limits of any hutting ground and may, from time to time, alter such limits.

Preparation of standard plan by commissioner where owner or occupier disagree, etc Preparation of standard plan by commissioner where owner or occupier disagree, etc.

Suspension of building pending preparation of standard plan.

Prohibinon of building contrary to stzndard plan.

Power of commissioner to require removal of building or hut not in conformity with standard plan.

Inspection report and preparation of standard plan by health officer and engineer in cases requiring expedition 1nsp:ction report and preparatian of standard plan by health offiwr and engineer in cases requiring expedition.

Approval by standing committee of standard plan and Schedules annexed to report

Power of commissioner to require owner or occupier to carry out improvements specified in Schedule A

Payment of expenses incurred in carrying out improvements

Disposal by the commissioner of materials of buildings or huts pulled down

Regulation of plots by standard plan and compensation for adjustments of plots.

Streets and passages shown in standard plan if not public streets to remain private.

Bathing arrangements and privy accommodation in hutting ground as shown in standard plan, to be kept open for use of tenants.

Owner of land in hutting ground to maintain certain conveniences on his land.

Right of owner of land and owner of building or hut over streets, land and drains shown in standard plan

Hutting ground when to be deemed a remodelled hutting ground

Power of owner to take land out of the category of hutting ground in certain cases

Power of standing committee to prescribe alignments for hutting ground streets

Power of commissioner to require removal of existing huts within the street or hut alignment in hutting ground

Power of commissioner to require space to be kept between masonry building in hutting ground and centre line of hutting ground street

Application of provisions of this Chapter to alterations or additions

Precautions in case of dangerous structures

Precautions in case of dangerous tanks, wells, holes, etc.," but it does not include the full text or sub-clauses for that section.

Prohibition of construotion of wells, tanks, eta., without tb wmmissiotler 's permission.

Power to stop dangerous quarrying.

Power to order filling in of pools, etc., which ate a nuisance and regulation of agriculture within City

Power to order cleafising of insauitary private watef mur3e, gp,prin(r, tank, well, eto., used for drinking,

Duty of commissioner in respeot of public well or receptacle a .~$~~~~~qf$tagnant water.

Prohibition against, or regulation of washing animals or clothes or fishing in river or estuary.

Prohibition against contaminating water-supply.

Untenanted buildings or lands.

Removal of filth or noxious vegetation.

If in the opinion of the commissioner the storage, dumping or deposit in any building or land of coal, charcoal, ashes, cinders, gunny bags, wool, cotton, or any material or the sifting, breaking, cutting or burning of such coal, and, by the emanation of dust, floating particles, smoke, unwholesome smell or noise or otherwise, he may, by notice, require the owner or occupier of such building or land to take such steps as may be specified in the notice for the abatement of such nuisance.

The commissioner may by notice require the owner or occupier of any building or land near a public street to—

1. (a) fence the same to the satisfaction of the commissioner ; or
2. (d) lower an enclosing wall or fence which by reason of its height and situation obstructs the view of traffic so as to cause danger.
3. (b) trim or prune any hedge bordering on the said street so that they may not exceed such height from the level of the adjoining roadway as the commissioner may determine ; or
4. (c) cut and trim any hedges and trees overhanging the said street and obstructing it or the view of traffic or causing it damage ; or

The commissioner, if it appears to him necessary for sanitary purposes so to do, may, by notice, require the owner or occupier of any building to limewash or otherwise cleanse the building inside and outside in the manner and within a period to be specified in the said notice.

1. (1) Whenever the commissioner considers—
   • (a) that any building or portion thereof is, by reason of its having no plinth or having a plinth of insufficient height, or by reason of the want of proper drainage or ventilation or by reason of the impracticability of cleansing, attended with danger of disease to the occupiers thereof or to the inhabitants of the neighbourhood, or is for any reason likely to endanger the public health or safety, or
   • (b) that a block or group of buildings, is, for any of the said reasons, or by reason of the manner in which the buildings are crowded together, attended with such risk as aforesaid, he may, by notice, require the owners or occupiers of such buildings or portions of buildings or at his option, the owners of the land occupied by such buildings, or portions of buildings to execute such works or to take such measures as he may deem necessary for the prevention of such danger.
2. (2) No person shall be entitled to compensation for damages sustained by reason of any action taken under or in pursuance of this section save when a building is demolished in pursuance of an order made hereunder, or so far demolished as to require re-construction, in which cases the corporation shall make compensation to the owner thereof.
3. (3) When any building is entirely demolished under this section and the demolition thereof adds to the value of other buildings in the immediate vicinity, the owners of such other buildings shall be bound to contribute towards the compensation payable to the owner of the first-named building in such proportion to the increased value acquired by their respective buildings as may be determined by the commissioner.
4. (4) When any building is so far demolished under this section as to require re-construction, allowance shall be made, in determining the compensation, for the benefit accruing to the premises from the improvement thereof.

Buildings unfit for human habitation.

~batemmt of V- wi in dwelli~~g-l~]~~~~~ dwcrlinp., place.

Power of commissioner 10 i~sc or sell ~nalerials of deag-rous I building takcn down, etc.

Limitation of compensation.

Government and market committees not to obtain licences and permissions

Prohibition in respect of eating houses

Prohibition in respect of keeping animals and birds and feeding animals

Destruction of stray pig, dog and monkey

Licences for places in which animals are kept.

General powers of control over stables, cattle-sheds and cow-houses.

Power to direct discontinuance of use of building as a stable.

Provision of landing places, cart-stands, etc.

prohibiticn of use of public pleces or sides of public street as cart-stand, etc.

Recovery of cart-stand fees, ctc.

Licence for private cart-stand

Removal of carcasses of animals.

Purposes for which places within the limits of the City may not be used without a licence.

Application to be made for construction, establishment or installation of factory, workshop or work-place in which steam or other power is to be employed.

Commissioner may issue directions for abatement of nuisance caused by gas, steam or other power.

Power of commissioner to require owner or occupier of factory, workshop, etc., to put and maintain the factory, workshop, etc., in a cleanly state.

Power of commissioner to require owner or occupier of factory, etc., to discontinue the use of such factory, etc.

Commissioner may enter any factory, workshop or work-place.

Standing committee to inspect sites and works.

Power of Government to pass orders or give directions to

Provision of places for bathing and for washing animals.

Provision of public bathing-houses, wash-houses, etc.

Prohibit ion against washing by washermen at unauthorisec' places.

Provision of corporation slaughter houses.

Licence for daughter houses.

Slaughter of animals during festivals and ceremonies.

Slaughter of animals for sale or food.

Slaughter of animals for religious ceremonies.

Power to grant licenoes be subject to the Tamil Nadu Act XXXII of 1950.

Regulation of milk trade.

Public markets.

Powers of municipal authorities in respect of public markets,

Licence fee for private markets Licence fee for private markets.

Sale in unlicensed private market.—It shall not be lawful for any person to sell or expose for sale any animal or article in any unlicensed private market or on the streets or road margins.

Powers of commissioner in respect of private markets Powers bf commissioner in respect of private markets.

Suspension or refusal of licence in default. 387.

1. (1) If any person, after notice given to him in that behalf by the commissioner, fails within the period and in the manner laid down in the said notice to carry out any of the works specified in section 386, the commissioner may suspend the licence of the said person, or may refuse to grant him a licence until such works have been completed.
2. (2) It shall not be lawful for any person to open or keep open any such market after such suspension or refusal.

Power of commissioner to make regulations for bazaars, slaughter houses and places set apart for sacrifice of animals.

Acquisition of rights of private persons to hold private markets.

1. (1) The council may acquire the rights of any person to hold private market in any place and to levy fees therein. The acquisition shall be made under the Land Acquisition Act, 1894 (Central Act I of 1894) and such rights shall be deemed to be land for the purpose of that Act.
2. (2) On payment by the council of the compensation awarded under the said Act in respect of such property and any other charges incurred in acquiring it, the rights of such person to hold such market and to levy fees therein shall vest in the council.

Duty of expelling lepars, etc., from markets, and power to expel disturbers.

Butcher's, fishmonger's and poulterer's licence [Section text not available in the official gazette publication.]

The commissioner may, with the sanction of the standing committee, prohibit by public notice or licence or regulate the sale or exposure for sale, of any animal, bird or article in or on any public street or part thereof.

If any question arises as to whether any place where persons assemble for the sale or purchase of articles of food, or clothing, or live-stock or poultry, or cotton, groundnut or other industrial crops or any other raw or semi-manufactured or manufactured products, is a market, or not, the commissioner shall make a reference to the Government and the decision of the Government on the question shall be final,

It shall be the duty of the commissioner to make provision for the constant and vigilant inspection of animals, carcasses, meat, poultry, game, flesh, fish, fruit, vegetables or any other articles exposed or hawked about for sale or deposited in or brought to any place for the purpose of sale or of preparation for sale.

1. (1) The commissioner or any person authorised by him in writing for the purpose may, without notice, enter any slaughter-house or any place where animals, poultry or fish intended for food are exposed for sale or where any articles of food are being manufactured or exposed for sale, at any time by day or night, when the slaughter, exposure for sale or manufacture is being carried on and inspect the same and any utensil or vessel used for manufacturing, preparing or containing any article.
2. (2) If the commissioner or any person so authorised by him has reason to believe that in any place any animal intended for human food is being slaughtered or any carcass is being skinned or cut up or that any food is being manufactured, stored, prepared, packed, cleansed, kept or exposed for sale, or sold without, or otherwise than in conformity with a licence, he may enter any such place without notice, at any time by day or night for the purpose of satisfying himself whether any provision of law, by-laws, or regulations or any condition of a licence is being contravened.
3. (3) No claim shall lie against the commissioner or any person acting under his authority or the corporation for any damage or inconvenience caused by the exercise of powers under this section or by the use of any force necessary for effecting any entry into any place under this section.
4. (4) In any legal proceeding, in respect of powers exercised under this section in which it is alleged that any animal, poultry, fish or articles of food were not kept, exposed, hawked about, manufactured, prepared, stored, packed, or cleansed for sale, or were not intended for human food, the burden of proof shall lie on the party so alleging.

Preventing inspection by commissioner.

mrnissioner to seize diseased animal, noxious food,

Removing or interfering with articles seized.

Powei to destroy article seized

1. (1) Articles of food, animal, poultry, fish, utensils or vessels, seized under section 395 or 397 and not destroyed under section 399 shall be produced before a magistrate.
2. (2) Whether or not complaint is laid before the magistrate of any offence under the Indian Penal Code (Central Act XLV of 1860) or under this Act, if it appears to the magistrate on taking such evidence as he may think necessary that any such animal, poultry or fish is diseased, or any such article is noxious or any such utensil or vessel is of such kind or in such state as is described in section 397 he may order the same-
   • (a) to be forfeited to the corporation,
   • (b) to be destroyed at the charge of the owner or person in whose possession it was at the time of seizure, in such manner as to prevent the same being again exposed or hawked about for sale or used for human food or for the manufacture or preparation of, or for containing, any such article as aforesaid.

If it appears to the commissioner that there is no owner or person having the control of any place used for burying, burning, or otherwise disposing of the dead, he shall assume such control and register such place or may, with the sanction of the council, close it.

1. (1) No new place for the disposal of the dead, whether public or private, shall be opened, formed, constructed, or used unless a licence has been obtained from the commissioner on application.
2. (2) Such application for a licence shall be accompanied by a plan of the place to be registered, showing the locality, boundary, and extent thereof, the name of

Register of registered, licensed and provided places and prohibition of use of other places.

Report of burials and burnings.

Prohibition against making of vault or grave in place of worship.

Prohibition against use of burial and burning grounds dangerous to health or overcrowded with graves.

No person shall--

1. (a) bury or cause to be buried any corpse or part thereof in a grave whether dug or constructed of masonry or otherwise in such manner that the surface of the coffin or the surface of the body where no coffin is used, is at a less depth than 1.5 metres from the surface of the ground; or
2. (b) build or dig or cause to be built or dug any grave in any burial-ground at a less distance than 0.6 metre from the margin of any other existing grave; or
3. (c) without the sanction in writing of the commissioner or an order in writing of a magistrate, reopen a grave already occupied; or
4. (d) convey or cause to be conveyed a corpse or part thereof to any burial or burning ground, and not cause the burial or burning of the same to commence, within six hours after its arrival at such place; or
5. (e) when burning or causing to be burnt a corpse or part thereof permit the same or any part thereof or its clothing to remain without being completely reduced to ashes; or
6. (f) carry through any street a corpse or part thereof not decently covered; or
7. (g) while carrying a corpse or part thereof within the City leave the same in or near any street for any purpose whatever; or
8. (h) remove, otherwise than in a closed receptacle, any corpse or part thereof kept or used for the purpose of dissection.

The owner of, or other person having control over, any private burial ground shall fence and maintain the same properly to the satisfaction of the commissioner.

No person shall discharge the office of a grave-digger or other attendant at a public place for the disposal of the dead (other than a place provided by the Government) unless he has been licenced in that behalf by the commissioner. The commissioner may, after giving the holder of the licence an opportunity of showing cause, withdraw or cancel the licence.

1. (1) The corporation shall register all births and deaths occurring in the City.
2. (3) Information of births and deaths shall be given and their registration shall be made and enforced in the prescribed manner.

Obligation of medical practitioner or owner or occupier to report infectious disease

Power of entry into suspected places

1. (1) Power of entry into suspected places

Provision of conveyances for carriage of patients.

Power to order removal of patients to hospital

Disinfection of building and .,~I:~fc;.

Destruction of hbts and sheds when necessary.

41 8.

Prohibition against transfer of infected articles Prohibition against transfer of infected articles.

Prohibition against infected person carrying on occupation.

Prohibition against diseased person entering public conveyance Prohibition against diseased person entering public conveyance.

Disinfection of public conveyance after carriage of patients Disinfection of public conveyance after carriage of patients.

Letting of infected buildings Letting of infected buildings.

Power to order closure of places of public entertainment Power to order closure of places of public entertainment.

Minor suffering from infectious disease not to attend school Minor suffering from infectious disease not to attend school.

Provision as to library books Provision as to library books.

Power of commissioner to prohibit use of water likely to spread infection Power of commissioner to prohibit use of water likely to spread infection.

Compulsory vaccination Compulsory vaccination.

Obligation to give information of small-pox.

Prohibition of variolation for small-pox.

Power of Government to make rules.

Rules and notifications to be placed before the Legislature.

Power of council to make by-laws.

Power to give retrospective effect to certain by-laws.

Penalty for breaches of by-laws.

Confirmation of by-laws by Government.

Conditions precedent to making of by-laws.

Power of Government to make rules in lieu of by-laws.

Publication of by-laws or rules.

Regulations made under this Act shall be published in such manner as the council may determine.

1. (1) Printed copies of by-laws made under sub-clauses (b) and (c) of clause (10) and clause (11) of section 433 shall be affixed at the entrances to, or elsewhere in the street, park or other places affected thereby in such conspicuous manner as the commissioner may deem best calculated to give information to the persons using such place.
2. (2) Printed copies of other by-laws and of the rules and regulations shall be hung up in some conspicuous part of the municipal office. The commissioner shall also keep affixed in a like manner in places of public resorts, markets, slaughter-houses and other places affected thereby copies of such portions of the rules, by-laws and regulations as may relate to those places.
3. (3) No municipal officer or servant shall prevent any person from inspecting at any reasonable time copies so exhibited.
4. (4) No person shall, without lawful authority destroy, pull down, injure, or deface any copies exhibited as above or any board to which the copies have been affixed.

1. (1) Whoever-
   • (a) contravenes any provision of any of the sections or rules of this Act specified in the first and second columns of Schedule V ; or
   • (b) contravenes any rule or order made under any of the said sections or rules ; or
   • (c) fails to comply with any direction lawfully given to him or any requisition lawfully made upon him under or in pursuance of the provisions of any of the said sections or rules, shall on conviction be punished with fine specified in the fourth column of the said Schedule.
2. (2) Whoever after having been convicted of-
   • (a) contravening any provision of any of the sections or rules of this Act specified in the first and second columns of Schedule VI ; or
   • (b) contravening any rule or order made under any of the said sections or rules ; or
   • (c) failing to comply with any direction lawfully given to him or any requisition lawfully made upon him under or in pursuance of any of the said sections or rules, continues to contravene the said provision or to neglect to comply with the said direction or requisition, as the case may be, shall, on conviction, be punished, for each day after the previous date of conviction during which he continues so to offend, with fine specified in the fourth column of the said Schedule. Explanation.-The entries in the third column of Schedules V and VI headed "Subject" are not intended as definitions of the offences described in the sections, sub-sections, clauses or rules mentioned in the first and second columns or even as abstracts of those sections, sub-sections, clauses or rules, but are inserted merely as references to the subject of the sections, sub-sections, clauses or rules, as the case may be.

1. (1) If a councillor votes in contravention of section 35 or if any person acts as a councillor knowing that under this Act or the rules made thereunder he is not entitled or has ceased to be entitled to hold such office, he shall on conviction, be punished with fine not exceeding two hundred rupees for every such offence.
2. (2) If any person acts as or exercises the functions of the Mayor or Deputy Mayor knowing that under this Act or the rules made thereunder he is not entitled or has ceased to be entitled to hold such office or to exercise such function, he shall, on conviction, be punished with fine not exceeding one thousand rupees for every such offence.

If the commissioner or any municipal officer or servant knowingly acquires, directly or indirectly, by himself or by a partner or employee or servant, any personal share or interest in any contract or employment with, by, or on behalf of the corporation, he shall be deemed to have committed the offence punishable under section 168 of the Indian Penal Code (Central Act XLV of 1860) : Provided that no person shall, by reason of being a shareholder in, or member of, any company, be held to be interested in any contract between such company and the corporation unless he is a director of such company : Provided further that nothing in this section shall apply to a teacher employed by the council, who, with the sanction of the Government is to enter into a contract with the council with regard to the utilization for the purpose of a school of any land or building owned by him or in which he has a share or interest.

Any person who continues or purports to continue to hold or vote at, or takes part in a meeting of the council after it has been adjourned in accordance with the provisions of this Act or of the rules or regulations made thereunder shall be punishable with fine which may extend to five hundred rupees.

1. (1) Every owner or person in charge of any vehicle or animal liable to tax under section 141 who omits to obtain, within fifteen days of the service of a bill on him, a licence under section 147 shall on conviction, be punished with fine not exceeding one hundred rupees and shall also pay the amount of the tax payable by him in respect of such vehicle or animal.
2. (2) On payment of such fine and tax and of such costs as may be awarded, such owner or person shall receive a licence for the vehicle or animal in respect of which he has been fined and for the period during which he has been found to be in default.
3. (3) The provisions of this section shall apply to any person who, having compounded for the payment of a certain sum under section 144, fails to pay such sum and the amount due for a licence, shall in such case be taken as the amount so compounded for.

Any person who wilfully prevents distraint or sufficient distraint of property subject to distraint for any tax due from him, shall on conviction by a magistrate be liable to a fine not exceeding twice the amount of the tax found to be due.

If the construction or reconstruction of any building, building or well—

1. (a) is commenced without the permission of the commissioner, or
2. (b) is carried on or completed otherwise than in accordance with the particulars on which such permission was based, or
3. (c) is carried on or completed in contravention of any lawful order or any breach of provision contained in this Act or in any rule or by-law made under it, or of any direction or requisition lawfully given or made, or if any alterations or additions required by any notice issued under section 282 or section 295 are not duly made, or if any person to whom a direction is given by the commissioner to alter or demolish a building or well under section 296 fails to obey such direction, the owner of the building or well or the said person, as the case may be; shall be liable on conviction to a fine which may extend in the case of a well or hut to one hundred rupees and in the case of any other building to one thousand rupees, and to a further fine which may extend in the case of a well or hut to twenty rupees, and in the case of any other building to two hundred rupees, for each day during which the offence is proved to have continued after the first day.

1. (1) In the absence of a written contract to the contrary, every sanitary worker employed by the corporation shall be entitled to one month's notice of discharge or to one month's wages in lieu thereof, unless he is discharged for misconduct or was engaged for a specified term and discharged at the end of it.
2. (2) Should any sanitary worker employed by the corporation, in the absence of a written contract authorising him so to do, and without reasonable cause, resign his employment or absent himself from his duties without giving one month's notice to the corporation, or neglect or refuse to perform his duties, or any of them, he shall be liable on conviction to a fine not exceeding fifty rupees or to imprisonment which may extend to two months.
3. (3) The Government may, by notification, direct that on and from a date to be specified in the notification the provisions of sub-sections (1) and (2) with respect of sanitary workers shall apply also to any other specified class of municipal servant whose functions concern the public health or safety.

Every person who prevents the commissioner, or any person to whom the commissioner has lawfully delegated his power, from exercising his power of entering on any land or into any building shall be deemed to have committed an offence under section 341 of the Indian Penal Code (Central Act XLV of 1860).

If any person who is required by the provisions of this Act or by any notice or other proceedings issued under this Act to furnish any information—

1. (a) omits to furnish it, or
2. (b) knowingly or negligently furnishes false information, such person shall, on conviction, be punished with fine not exceeding one hundred rupees.

1. (1) Every licence or permission granted under this Act or any rule or by-law made under it shall specify the period, if any, for which and the restrictions, limitations and conditions subject to which the same is granted and shall be signed by the commissioner. (2)
   • (a) Save as otherwise expressly provided in, or may be prescribed under this Act for every such licence or permission a fee shall be paid in advance on such units and at such rates as may be fixed by the council: Provided that not more than one fee shall be levied in respect of construction of building and installation of machinery or of any purpose specified in more heads than one of Schedule IV if such heads form part of a continuous process of manufacture and the fee so charged shall not exceed the highest fee chargeable in respect of any one of the said purposes.
   • (b) The council may compound for any period not exceeding three years at a time with the owner of any mill or factory for a certain sum to be paid in lieu of the fees payable in respect of such mill or factory.
   • (c) Every order of the commissioner or other municipal authority granting or refusing a licence or permission shall be published on the notice board of the corporation.
2. (3) Every order of the commissioner or other municipal authority refusing, suspending, cancelling or modifying a licence or permission shall be in writing and shall state the grounds on which it proceeds.
3. (4) Subject to the special provisions in Chapters X, XI and XIII regarding buildings, hutting grounds and private markets and subject to such sanction as may be required for the refusal of a licence or permission, any licence or permission granted under this Act or any rule or by-law made under it may at any time be suspended or revoked by the commissioner if any of its restrictions, limitations or conditions is evaded or infringed by the grantee, or if the grantee is convicted of a breach of any of the provisions of this Act or of any rule, by-law or regulation made under it in any matter to which such licence or permission relates, or if the grantee has obtained the same by misrepresentation or fraud.
4. (5) It shall be the duty of the commissioner to inspect places in respect of which a licence or permission is required by or under this Act and he may enter between sunrise and sunset, and also between sunset and sunrise if it is open to the public or any industry is being carried on in it at the time; and if he has reason to believe that anything is being done in any place without a licence or permission, where the same is required by or under this Act, or otherwise than in conformity with the same, he may at any time by day or night without notice enter into such place for the purpose of satisfying himself whether a provision of law, rules, by-laws, regulations, any licence or permission or any lawful direction or prohibition is being contravened and no claim shall lie against any person for any damage or inconvenience necessarily caused by the exercise of powers under this sub-section by the commissioner or any person to whom he has lawfully delegated his powers or by the use of any force necessary for effecting an entrance under this sub-section.
5. (6) When any licence or permission is suspended, revoked, or when the period for which it was granted or within which application for renewal should be made has expired, whichever expires later, the grantee shall for all purposes of this Act or any rule or by-law made under it be deemed to be without a licence or permission until the order suspending or revoking the licence or permission is cancelled or subject to sub-section (11) until the licence or permission is renewed, as the case may be.
6. (7) Every grantee of any licence or permission shall at all reasonable times while such licence or permission remains in force, produce the same at the request of the commissioner.
7. (8) Whenever any person is convicted of an offence in respect of the failure to obtain a licence or permission or to make a registration required by the provisions of this Act or by any rule or by-law made under this Act, the magistrate shall, in addition to any fine which may be imposed, recover summarily and pay over to the corporation the amount of the fee chargeable for the licence or permission or for registration and may in his discretion also recover summarily and pay to the council such amount, if any, as he may fix as the costs of the prosecution.
8. (9) Such recovery of the fee under sub-section (8) shall not by itself entitle the person convicted to a licence or permission or to registration as aforesaid.
9. (10) Save as otherwise expressly provided in, or may be prescribed under this Act every application for a licence or permission or for registration or the renewal of a licence or permission or registration, shall be made not less than forty-five and not more than ninety days before the commencement of the year or of such less period as is mentioned in the application and shall be accompanied by the fee referred to in clause (a) or the sum referred to in clause (b) of sub-section (2). (11)
   • (a) The acceptance by the corporation of the prepayment of the fee referred to in clause (a) or the sum referred to in clause (b) of sub-section (2) for a licence or permission or for registration shall not entitle the person making such prepayment to the licence or permission or to registration, as the case may be, but only to refund of such amount after deducting therefrom the amount specified in clause (b) towards the expenses incurred by the corporation in the scrutiny of the application and other documents connected therewith for licence, registration or permissions, in case of refusal of the licence or permission or of registration; but an applicant for the renewal of a licence or permission or registration shall, until communication of orders on his application be entitled to act as if the licence or permission or registration had been renewed; and, save, as otherwise specially provided in this Act if orders on an application for a licence or permission or for registration are not received by the applicant within sixty days after the receipt of the application by the commissioner, permission shall be deemed to have been allowed for the year or for such less period as is mentioned in the application and subject to the law, rules, by-laws, regulations and all conditions ordinarily imposed.
   • (b) The amount to be deducted under clause (a) shall be at the rates not exceeding the following:- Fees for licences, permissions or registrations [TAB] Amount to be deducted for scrutiny charges, in respect of application for licences, registrations or permissions
10. (1) More than Rs. 10 but not more than Rs. 50. [TAB] 2
11. (2) More than Rs. 50 but not more than Rs. 150. [TAB] 8
12. (3) More than Rs. 150 but not more than Rs. 250. [TAB] 12
13. (4) More than Rs. 250 but not more than Rs. 350. [TAB] 16
14. (5) More than Rs. 350 but not more than Rs. 450. [TAB] 20
15. (6) More than Rs. 450 but not more than Rs. 600. [TAB] 24
16. (7) More than Rs. 600 but not more than Rs. 800. [TAB] 30
17. (8) More than Rs. 800 but not more than Rs. 1,000 and above. [TAB] 50

1. (1) An appeal shall lie to the standing committee or if no such committee has been constituted to the council-
   • (a) any notice issued or other action taken or proposed to be taken by the commissioner-
     • (i) under sections 161, 210, 218, 219, 220, 222, 223 (2), 282, 296 (3), 327(1), 328(1), 333(1), 334, 338, 343, 353, 354 or 362;
     • (ii) under any by-law concerning house drainage or the connexion of house-drains with municipal drains, or house connexions with municipal water-supply or lighting;
   • (b) any refusal by the commissioner to approve a building site under section 275 to grant permission to construct or reconstruct building under section 276 or 290;
   • (c) any refusal by the commissioner to grant a permission under sections 158, 213 or 331;
   • (d) any refusal by the commissioner to grant a licence under sections 352, 360, 372, 377 or 382(2);
   • (e) any order of the commissioner made under sub-section (4) of section 452 suspending or revoking a licence;
   • (f) any other order of the commissioner that may be made appealable by rules under section 431.
2. (2) Every such appeal shall be disposed of by the standing committee or, as the case may be, by the council within one month from the date of its receipt in the municipal office, and if not disposed of within that time, shall be transmitted by the commissioner to such officer for disposal as may be specified by the Government, by order.
3. (3) The decision of the standing committee or the council or the officer specified under sub-section (2), as the case may be, or any such appeal shall subject to the provisions of sub-sections (4) and (5) be final.
4. (4) If on any such appeal, the standing committee reverses or substantially modifies any action taken or proposed to be taken by the commissioner or any order passed by him, then, the commissioner may within one month from the date of such decision refer the matter to the council and pending the decision of the council on such reference, the commissioner shall not be bound to give effect to the decision of the standing committee; and council shall be competent to reverse or modify the decision of the standing committee; and the decision of the council on any such reference shall, subject to the provisions of sub-section (5), be final.
5. (5) The Government may, at any time, call for and examine the records relating to any such appeal, and pass such orders as they deem fit.

1. (1) In any case in which no time is laid down in the foregoing provisions of this Act, for the presentation of an appeal allowed thereunder, such appeal shall be presented,-
   • (a) where the appeal is against an order granting a licence or permission, within thirty days after the date of the publication of the order on the notice board of the corporation, and
   • (b) in other cases within thirty days after the date of the receipt of the order or proceeding against which the appeal is made.
2. (2) The provisions of section 5 of the Limitation Act, 1963 (Central Act 36 of 1963) shall, so far as may be, apply to any such appeal.

All persons authorised by rule to conduct inquiries relating to elections and all inspecting or superintending officers holding any inquiry into matters falling within the scope of their duties, shall have for the purposes of such inquiries the same powers in regard to the issue of summons for the attendance of witnesses and the production of documents as are conferred upon revenue officers by the Tamil Nadu Revenue Summonses Act, 1869 (Tamil Nadu Act III of 1869) and the provisions of sections 2, 3, 4 and 5 of that Act, and the rules made under that Act shall apply to summons issued and to persons summoned by virtue of the powers conferred by this section; and all persons to whom summons are issued by virtue of the said powers shall be bound to obey such summons.

Sua,mns to a+tend 2nd give evidence or produce do~~mntg.

Proof of consent of municipal authorities or municipal oficer.,

Signature on documents [Section text not available in the official gazette publication.]

Publication of notifications.

Publication of order, notice or other document.

Publication in newspapers.

Notice of prohibition or setting apart of places.

Method of serving documents;

~ecover~ by occupier of ram leviable frcm owner.

Obstruction of owner by occupier.

Exi?cutlon of work by occtrpier in default of owner.

Power of entry to inspxt, suivey or execute the work.

Power of entry.on lands cdjacent to workj.

Inspzction and stamping of weights and mea:;ures.

Consequences of failure to obtain licences, etc., sr of brzaoh of the same.

Time for com?lyin : with order and power to enforce in default..

Recovery of expenses from persons liable and limitation on liability of occupier Recovery of expenses from persons liable and limitation on liability of occupier.

Power of commissioner to agree to receive payment of expenses in instalments

Power to declare expenses on certain work to be improvement expenses

Improvement expenses by whom payable.—(1) The improvement expenses shall be paid by the owner of the premises in respect of which the expenses are incurred or, if the premises are held by an occupier, then by the occupier or by the owner, or partly by the owner and partly by the occupier, as the commissioner may decide, and the amount so fixed shall be a charge on the building.

Redemption of charge for improvement expenses.—The charge created by section 475 may be redeemed at any time by the owner or occupier of the premises on which it is charged, by payment to the commissioner of the amount of the improvement expenses or such part thereof as may be due and unpaid.

Relief to agents and trustees.—No agent or trustee who is liable to pay any improvement expenses or other sum under this Act shall be liable to pay the same or to be subjected to any penalty for non-payment thereof, if it is proved to the satisfaction of the commissioner that he has not, and since the date of the service on him of a notice of demand has not had, in his hands sufficient money belonging to his principal or the trust property to satisfy the same.

Application of term 'public servant' to municipal officers, agents and sub-agents.—The term 'public servant' shall be deemed to apply to all municipal officers, agents and sub-agents while acting in the discharge of their duties under this Act.

Prohibition against obstruction of municipal authorities, servants and contractors.

Prohibition against removal of mark.

Prohibition against removal or obliteration of notice.

Prohibition against unauthorised dealings with public place or materials.

Injunctions not to be granted in election or assessment proceedings.

Officers and staff of Madurai municipality deemed to be employees of the corporation.

Control over municipal electrical undertakings.

Passing of property and rights to corporation as constituted.

Repeal of Tamil Nadu Ordinance 5 of 1971.

(See section 32.) 1. In these rules, 'member' means a councillor. 2. The council shall meet in the municipal office for the transaction of business atleast once in every month upon such day and at such hour as it may arrange and also at other times as often as a meeting may be convened by the Mayor : Provided that no meeting shall be held on a public holiday. Explanation.-The expression " public holiday " includes Sundays and any other day declared by the Government, by notification in the Tamil Nadu Government Gazette to be a public holiday. 3. (1) No meeting shall be held unless at least six clear days before the day of the meeting- (a) notice of the day and hour when the meeting is to be held and of the business to be transacted thereat has been given to the members, and (b) notice of the day and hour of the meeting has been given by advertisement in the local newspapers. (2) In cases of urgency, the Mayor may convene a meeting after giving to the members shorter notice than that specified in sub-rule (1 ). In such cases, notice of the day and hour of the meeting shall be published in such manner as the Mayor may deem most expedient. 4. The agenda for the meeting of the council shall be prepared by the Mayor and the agenda for the standing committee constituted under the Act shall be prepared by the commissioner in consultation with the chairman of the standing committee. On any subject included in the agenda for the meeting of the standing committee, its chairman shall have the right of recording his views in a note and such note shall be circulated to the members of the standing committee or placed before the standing committee before or at the time of the consideration of such subject by the standing committee. 5. At an ordinary meeting held in each of the months of April, June, August, October, December and February, the Mayor shall place before the council a statement of receipts and disbursements on account of the municipal fund from the close of the last preceding year upto the close of the month before that in which the meeting takes place. 6. (1) The Mayor shall call a special meeting within ten days on receiving a request in writing signed by such number of members as shall constitute not less than one-fourth of the sanctioned strength of the council, specifying the resolution which it is proposed to move. (2) No special meeting shall be held unless at least four clear days notice, specifying the purpose for which such meeting is to be held and the date and hour thereof, has been given by a separate communication addressed to each member and by advertisement in the local newspapers. 7. If the offices of Mayor and Deputy Mayor are vacant, the functions assigned to the Mayor by rules 2 to 6 shall be performed by the commissioner. 8. All meetings of the council shall be open to the public provided that the Mayor, Deputy Mayor or presiding member may direct that the public generally or any particular person shall withdraw. 9. All questions which may come before the council at any meeting shall be decided by a majority of the members present and voting at the meeting and in every case of equality of votes, the Mayor, Deputy Mayor or presiding member shall have and exercise a second or casting vote. 10. No business shall be transacted at any meeting unless there are present at least such number of members as shall constitute not less than one-fourth of the sanctioned strength of the council. 11. No resolution of the council shall be modified or cancelled within six months after the passing thereof except at a meeting specially convened in that behalf and by a resolution of the council supported by such number of members as shall constitute not less than two-thirds of the sanctioned strength of the council. 12. (1) Minutes of the proceedings of the council shall be entered in a book to be called the minutes book, and shall be signed by the Mayor, Deputy Mayor or presiding member after each meeting. (2) The minutes book shall be open at the municipal office at all reasonable times to the inspection of any councillor without a fee and to the inspection of any other person on payment of a fee of one rupee. 13. (1) The council may appoint from among its own member committees for the purpose of inquiring into and reporting on any matter which is reserved by this Act for the decision of the council. (2) By a resolution supported by such number of members as shall constitute not less than two-thirds of the sanctioned strength of the council, the council may add to any committee so appointed persons who are not members but who may possess special qualifications in regard to the matter to be inquired into : Provided that the number of persons so appointed shall not exceed one-half of the number of members appointed to serve on the committee. All the provisions of this Act relating to the duties, powers, liabilities, disqualifications and disabilities of members shall, save as regards the disqualifications on the ground of residence or of being a Government servant, be applicable, as far as may be, to such person. (3) The proceedings of every such committee shall be recorded in writing and submitted to the council. 14. The commissioner may grant copies of the proceedings and records of the council and the standing committees on payment of such fees as the council may by general or special order determine. Copies shall be certified by the commissioner as provided in section 76 of the Evidence Act, 1872 (Central Act I of 1872) and copies certified may be used to prove the records of the council in the same manner as they may, under sub-section (5) of section 78 of the said Act be used to prove the proceedings of that body. 15. Each standing committee shall meet at the municipal office at atleast twice in a month on such day and at such hour as the committee may from time to time determine and notice of the meeting shall be given to the members at least three clear days before the date of the meeting. 16. The chairman of the standing committee may at any time call a meeting of the committee and shall do so within forty-eight hours of the receipt of a requisition signed by the commissioner or by three members of the committee and stating the business to be transacted. 17. No business shall be transacted at any meeting of a standing committee unless there is a quorum of three. 18. All questions which may come before a standing committee at any meeting shall be decided by the majority of the members present and voting at the meeting and in every case of equality of votes, the chairman or presiding member shall have and exercise a second or casting vote. 19. (1) All minutes of the proceedings of each standing committee shall be entered in a book and shall be signed by the chairman or presiding member after each meeting. (2) The minutes book of each standing committee shall be placed before the council at such times as it may appoint. 20. In any case in which two or more standing committees have passed conflicting decisions, and such conflict has not been adjusted the matter shall be placed before a joint conference of the standing committee convened whose decision shall be final except in matters which have to be placed before the council, such joint conference being convened by the chairman of the first committee concerned and if the conflict has not been adjusted or settled by a joint conference, the commissioner shall submit a report to the Mayor who shall place the subject before a meeting of the council, and pending the resolution of the council, the commissioner shall withhold action in regard to the matter at issue. 21. If any member of a standing committee, other than the chairman, fails to attend four consecutive meetings of the standing committee he shall cease to be a member thereof, but may be re-elected by the council.

(See section 169.) Part I. Provisions common to taxes in general. 1. (1) The commissioner shall prepare and keep assessment books in such form and in such parts and sections as he thinks fit, showing the persons and property liable to taxation under this Act. (2) The assessment books and where detailed particulars relating to any assessment are kept in separate records, the portion thereof containing such particulars shall be open at all reasonable times and without charge to inspection by any person who pays any tax to the corporation or his authorised agent and such person or agent shall be entitled to take extracts, free of charge from the said books and records. (3) The account books of the corporation shall be open without any charge to inspection by any person who pays any tax to the corporation or his authorised agent on a day or days in each month to be fixed by the council. 2. The commissioner shall, save as otherwise provided in this Act, determine the tax to which each property or person is liable : Provided that in the case of tax payable by the commissioner the original assessment shall be made by the Mayor. 3. (1) The commissioner shall give to every person making payment of a tax a receipt therefor signed by him or some person duly authorised by him in that behalf. (2) Such receipt shall specify- (a) the date of grant ; (b) the name of the person to whom it is granted ; (c) the tax in respect of which payment has been made and in the case of property tax, also the property in respect of which payment has been made ; (d) the period for which payment has been made ; and (e) the amount paid. Part II. Assessment of the property tax, 4. The commissioner shall enter in the assessment books the annual value of all lands and buildings and the tax payable thereon. Such books shall also record the following particulars with regard to each assessable item :- (i) the serial number, description and name, if any, of the item ; (ii) the name of the ward and of the street, if any, in which it is situated and any survey or other number which it bears ; (iii) the name of the owner ; (iv) the annual value or the payment as the case may be ; and 5. A general revision of the assessment books shall be made by the commissioner once in every five years ; and for this purpose the commissioner may, with the approval of the council, arrange the wards of the City in such groups as may be considered necessary and review the assessment books relating to each such group by rotation once in every five years : Provided that the Government may, for special reasons, direct that the revision of assessment books which is due to be made in any year shall be postponed for such period as they think fit and that such postponement shall not affect subsequent general revisions. 6. An assessment once made shall continue in force until it is revised and until the revised assessment takes effect. 7. When assessment books have been prepared for the first time and whenever general revision of such books has been completed, the commissioner shall give public notice- (a) specifying the time when and the place where the books may be inspected ; and (b) stating that revision petitions will be considered if they reach the municipal office within thirty days from the date of such notice in the case of the Government, a railway administration or a company and fifteen days from the said date in other cases : Provided that in every case in which a revised assessment is made, the commissioner shall also cause notice to be given by a special notice to be served on the owner or occupier of the property concerned : Provided further that in every case where a special notice is required to be served on the owner or occupier under the first proviso, the period of thirty days and fifteen days referred to in clause (b) shall be calculated from the date of service of such special notice. 8. The commissioner may after giving notice to the parties concerned and hearing the objections, if any, amend the property tax assessment books at any time between one general revision and another by inserting therein or removing therefrom any property or by altering the valuation of any property or the amount of tax. Such amendment shall be deemed to have taken effect on the first day of the half-year in which it is made : Provided that except in a case of revision which is necessitated by reconstruction of, or improvements or additions to, buildings, or by clerical or arithmetical error when the amendment is made in any half-year after the demand notice for that half-year has been issued, it shall have effect only from the succeeding half-year. 9. In every case in which between one general revision and another the commissioner assesses any property for the first time or increases the assessment on any property otherwise than in consequence of a general enhancement of the rate at which the property tax is leviable, the commissioner shall intimate by a special notice to the owner or occupier of such property that a petition for revising the assessment will be considered if it reaches the municipal office within thirty days from the date of service of such notice in the case of Government, railway administration or a company and within fifteen days from the said date in other cases. 10. Any person may, at any time not being less than one month nor more than sixty days before the end of a half-year, move the commissioner by petition to reduce the tax to which he is liable for the forth coming half-year on the ground that the annual value of the property in respect of which the tax is imposed has decreased since the assessment of the property was last made or revised. 11. The preferring or pendency of an application for revision of the assessment of any tax under rule 7, 9 or 10 shall not- (a) bar the collection thereof, or (b) entitle the applicant to stay the payment of the same. 12. Notwithstanding anything contained in rule 7, 9 or 10, the commissioner may, for special reasons to be recorded in writing, consider petitions received after the periods specified in the said rules and dispose such petitions on their merits. 13. No petition under rule 7, 9 or 10 shall be disposed of unless the petitioner has been given a reasonable opportunity to appear either in person or by authorised agent to and to represent his case. 14. Immediately after the disposal of a revision petition, the commissioner shall inform the petitioner or his authorised agent in writing of the orders passed thereon and shall direct him to pay the amount fixed on revision within fifteen days after the date of receipt of such intimation, or, if the amount is not yet due, within fifteen days from the date on which it becomes due and shall, if necessary, cause the assessment books to be corrected. 15. (1) A general revision shall be deemed to have taken effect on the first day of the half-year following that in which the notice under rule 7 is published or, in a case where a special notice is required to be served on the owner or occupier of the property under the first proviso to that rule, the first day of the half-year following that in which such special notice is served on the owner or occupier of the property. (2) Any correction in the assessment books made by the commissioner under rule 14 or rule 26 shall be deemed to have effect on the first day of the half-year to which the assessment which was sought to be revised or which was appealed against relates. Explanation.-The levy of a new class of property tax or an enhancement in the rate at which any class of property tax is leviable is an amendment or revision within the meaning of this rule and shall take effect from the day fixed for the levy or enhancement. 16. The first payment of tax shall be made within thirty days of the day specified in rule 15. Part III. Assessment for profession tax. (See section 132.) 17. (1) Persons shall be assessed by the commissioner, to profession-tax under the following classes on a scale to be determined by the council from time to time : Provided that such scale shall be subject to the maximum laid down against each class : Provided also that the proportion which the tax of any class bears to the minimum income of that class shall in no case be smaller than the proportion which the tax of any lower class bears to the minimum income of such lower class :-- Class | Half-yearly income | Maximum half-yearly tax --- | --- | --- (1) | (2) | (3) | | Rs. P. I | More than Rs. 15,000 | 100 00 II | More than Rs. 12,000 but not more than Rs. 15,000 | 75 00 III | More than Rs. 9,000 but not more than Rs. 12,000 | 50 00 IV | More than Rs. 6,000 but not more than Rs. 9,000 | 37 50 V | More than Rs. 4,800 but not more than Rs. 6,000 | 25 00 VI | More than Rs. 3,000 but not more than Rs. 4,800 | 15 00 VII | More than Rs. 1,800 but not more than Rs. 3,000 | 9 00 VIII | More than Rs. 1,200 but not more than Rs. 1,800 | 6 00 IX | More than Rs. 600 but not more than Rs. 1,200 | 3 00 Provided further that the profession-tax so assessed by the commissioner shall be paid by such person even before filing an appeal against such assessment. (2) The council may exempt any one or more of the classes in sub-rule (1) from liability to profession-tax, but no class shall be exempted from liability when any lower class is liable to tax. 18. (1) If, in the opinion of the commissioner, profession-tax is or will be due for any half-year from any person other than a person in respect of whom the commissioner obtains particulars of income under section 138, he shall serve a notice on such person in that half-year or in the succeeding half-year requiring him to furnish within such period, not being less than thirty days as may be specified in the notice, a return showing the income on the basis of which, according to such person, he is liable to be assessed to profession-tax for the half-year in question. Thereupon it shall be open to such person to submit a return showing the income derived by him during the half-year for which profession-tax is claimed or during the previous half-year and produce any evidence on which the person may rely in support of the return made. (2) If a return as required under sub-rule (1) or a list with the statement as required by section 138 is furnished and the commissioner is satisfied that it is correct and complete, he shall levy the profession-tax from the person liable to be assessed on the basis of such return or statement. Explanation.-If a person produces the notice of demand of income-tax served on him under the Income-tax Act, 1961 (Central Act 43 of 1961) for the year comprising the half-year in question, the commissioner shall be bound to take one-half of the income mentioned in such notice of demand as the income derived from the source on which profession-tax is leviable under this Act, the income on the said source for the purposes of levying profession-tax. (3) If no return as required under sub-rule (1) is furnished, or if the commissioner is satisfied that any return furnished is incorrect or incomplete, he shall assign to the person the class in the scale appropriate to the half-yearly income of such person as estimated by him. (4) The commissioner may, when classifying any person under sub-rule (3), do so on general considerations with reference to the nature and reputed value of the business transacted, the size and rental of business premises, the quantity and number of articles dealt with, the number of persons employed and the income-tax paid to the Central Government. (5) The commissioner shall not be entitled to call for the accounts of any person. Part IV. Tax on carriages and animals. (See section 141.) 19. (1) The tax on carriages and animals shall be levied at rates not exceeding the following :- Description of carriage or animal | Maximum half-yearly tax --- | --- For every four-wheeled vehicle with springs or other appliances acting as springs constructed to be drawn by one or more animals | Rs. 15 For every two-wheeled vehicle with springs or other appliances acting as springs constructed to be drawn by one or more animals | Rs. 8 For every bicycle or tricycle | Rs. 2 For prambulator | Rs. 2 For rickshaw | Rs. 10 For hand-cart with springs or other appliances acting as springs | Rs. 10 For elephant | Rs. 15 For camel | Rs. 10 For horse or mule not under 12 hands | Rs. 6 For bullock or bull | Rs. 4 For horse or mule under 12 hands | Rs. 5 For pig | Rs. 4 For ass | Rs. 4 For dog | Rs. 2 (2) If within the half-year a person replaces any carriage or animal by another carriage or animal falling under the same class in the table given in sub-rule (1), the said person, in case the replacement was due to the destruction of the carriage or the death of the animal and if he had possession, custody or control of the carriage or animal so replaced at the time of its destruction or death shall not be liable to more than one payment of tax and the amount of such payment shall be regulated by the aggregate number of days for which the carriage which has been destroyed or the animal which has died and the carriage or animal replacing such carriage or animal have been kept during the half-year. Part V. Appeals. (See section 169.) 20. Any assesses who is dissatisfied with the assessment of any tax under this Act, other than property tax and the transfer duty, may make an application in writing to the commissioner for the revision of such assessment stating the grounds of his objection thereto. 21. No application for revision under rule 20 shall be admitted unless the application has reached the municipal office in the case of profession-tax, within fifteen days from the date of service of the notice prescribed by section 135 and in the case of any other tax within seven days from the date of demand provided that the commissioner may, if he thinks fit, extend the period within which notice of objection should be delivered to a period not exceeding one month. 22. (1) All such applications and all petitions under rule 17, 19 or 20 shall be entered in a register to be maintained for the purpose ; and on receipt of any application or petition, notice shall be given to the applicant or petitioner of a time and place at which his application or petition will be considered. (2) At the said time and place the commissioner shall hear the objection in the presence of the objector or his agent if he appears or may for reasonable cause adjourn the investigation. (3) When the objection has been determined, the order passed shall be recorded in the said register together with the date of such order and communicated to the objector or his agent by registered post. 23. (1) Where an objector is dissatisfied with the order passed by the commissioner under sub-rule (3) of rule 22 he may within fifteen days from the date on which such order was received by him appeal against it to a committee called the Taxation Appeals Committee consisting of three members, two of whom shall be members of the council and the third shall be a judicial officer of the rank of a Sub-Judge appointed by the Government on such remuneration as may be fixed by them and subject to such conditions as may be prescribed by them. The person so appointed by the Government shall be the chairman of the committee. (2) The Taxation Appeals Committee shall have all powers of the standing committee on taxation and finance. (3) No business shall be transacted at any meeting of the Taxation Appeals Committee unless the Chairman and at least one other member of the committee are present. If the Chairman and one other member present are divided in opinion as to the decision to be given on any appeal, the appeal shall be decided at a meeting of the committee attended by all the three members. All appeals coming up before the committee at a meeting when all the three members are present, shall be decided according to the opinion of the majority of the members. In the event of disagreement among all the three members the Chairman shall endeavour to bring about agreement among themselves or between any two of them over a specific proposal failing which the opinion of the Chairman shall prevail. (4) No appeal under this rule shall be admitted unless the tax based on the assessment prevailing in the half-year previous to the half-year in question has been paid and the tax assessed against which the appeal is preferred has also been paid : Provided that- (a) if the tax assessed upon such person does not exceed fifteen rupees, then, such person shall not be required to pay the tax in respect of which the appeal is preferred until the disposal of such appeal ; and (b) if the tax assessed upon such person exceeds fifteen rupees but does not exceed thirty rupees, then, such person shall be required to pay the tax based on the assessment prevailing in the half-year previous to the half-year in question. 24. (a) An appeal shall lie to the district court having jurisdiction over the corporation against any decision of the Taxation Appeals Committee constituted under rule 23 but no such appeal shall be heard by the said court, unless - (i) a notice of intention to appeal has been given to the commissioner within ten days from the date on which such decision was communicated by registered post, and (ii) the petition of appeal has been presented within fourteen days from the date on which such decision was communicated by registered post and the tax has been paid within the said period. Explanation.-In the case of a tax leviable by half-yearly instalments, the requirements of clause (ii) as to payment of the tax shall be deemed to have been satisfied if the half-yearly instalment due under the appealed against has been paid. (b) The court may for sufficient cause excuse delay in the presentation of an appeal. (c) The court or notice of intention to appeal shall state the name, occupation and residence of the appellant or of his advocate, if any, and the grounds of appeal. (d) The appellant shall not, except with the leave of the court, urge or be heard in support of any ground of objection which has not been set forth in his notice of intention to appeal. (e) The provisions of Parts II and III of the Limitation Act, 1963 (Central Act 36 of 1963) relating to appeals shall apply to every appeal preferred under this rule. 25. The court may direct who shall bear the costs of an appeal under rule 24. 26. The assessment books maintained by the commissioner, shall be corrected in accordance with the decision of the Taxation Appeals Committee or where there is an appeal to the district court, in accordance with its judgment under rule 24, and in the event of the payment being reduced or remitted by the said committee or court, the Commissioner shall grant a refund accordingly. 27. The assessment or demand of any tax when no application or appeal is made as hereinbefore provided and when such an application or appeal is made, the orders passed by the commissioner, the decision of the Taxation Appeals committee or the adjudication by the district court on the appeal, as the case may be, shall be final : Provided that where any assessment or demand is not in accordance with the assessment books, nothing in this rule shall be deemed to prohibit fresh assessment or demand of the tax being made in accordance therewith. Part VI. Collection of taxes. (See section 169.) 28. (1) Where any tax, not being a tax in respect of which a notice has been served under section 135 or section 146 is due from any person the commissioner shall cause to be served or sent to such person a bill for the sum due before proceeding to enforce the provisions of rule 29. (2) A notice under section 135 or section 146 and a bill under sub-rule (1) shall be signed by the commissioner, and shall contain- (a) a statement of the period and a description of the occupation, property or thing for which the tax is charged and other particulars of the demand ; and (b) notice of the liability which may be incurred in default of payment. (3) Where a notice or bill referred to in sub-rule (1) has not been served or given either in the half-year in which the tax became due or in the succeeding half-year the tax for the half-year first mentioned in this sub-rule shall not be demanded. 29. (1) If the amount due on account of any tax is not paid within fifteen days from the receipt of the notice or bill referred to in section 135 or section 146 or rule 28 and if the person from whom the tax is due has not shown cause to the satisfaction of the commissioner why it should not be paid, the commissioner may recover by distraint and sale of the movable property of the defaulter or if the defaulter is the occupier of any building or land in respect of which a tax is due, by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of the tax together with the warrant fee and distraint fee and with such further sum as will satisfy the probable charges that will be incurred in connection with the detention and sale of the property so distrained : Provided always that movable property described in the proviso to sub-section (1) of section 60 of the Code of Civil Procedure, 1908 (Central Act V of 1908) shall not be liable to distraint. Explanation.-It shall not be open to any person whose negligence or misconduct has caused or contributed to any such deficiency or loss to contend that notwithstanding his negligence or misconduct, the deficiency or loss would not have occurred but for the negligence or misconduct of some other person. (2) If for any reason the distraint, or a sufficient distraint of the defaulter's property is impracticable the commissioner may prosecute the defaulter before a magistrate. (3) Nothing herein contained shall preclude the corporation from suing in a civil court for the recovery of any tax, duty or other amount due to it under this Act. 30. Under a special order in writing of the commissioner any officer charged with the execution of a warrant of distress may between sunrise and sunset, break open any outer or inner door or window of a building in order to make the distress, if he has reasonable ground for believing that such building contains property which is liable to seizure, and if, after notifying his authority and purpose, and duly demanding admittance, he cannot otherwise obtain admittance : Provided that such officer shall not enter or break open the door of any apartment appropriated to women until he has given three hours notice of his intention and has given such women an opportunity to withdraw. 31. The officer charged with the execution of a warrant, shall, before making the distraint, demand payment of the tax due and the warrant fee. If the tax and fee are paid no distraint shall be made but if the tax or fee is not paid, the officer shall- (a) seize such movable property of the defaulter as he may think necessary ; (b) make an inventory of the property seized ; and (c) give to the person in possession of the property seized at the time of seizure a copy of the inventory and the notice of sale : Provided that a period of seven days shall be allowed for paying the amounts due and redeeming the property seized. 32. The distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the tax due by the defaulter, together with all expenses incidental to the warrant, distraint, detention and sale. 33. (1) If the amount due by the defaulter on account of the tax, the warrant fee and distraint fee and the expenses incidental to the detention of the property are not paid within the period of seven days mentioned in the notice given under rule 31 and if the distraint warrant is not suspended by the commissioner, the property seized or a sufficient portion thereof, shall be sold by public auction under the orders of the commissioner who shall apply the proceeds of the sale to the payment of the amount due on account of the tax, the warrant fee and the distraint fee and the expenses incidental to the detention and sale of the property, and shall return to the person in whose possession the property was at the time of seizure any property or sum which may remain after the sale and the application of the proceeds thereof as aforesaid if application is made by such person within twelve months from the date of the sale. If no such application is made, the property or sum so remaining shall be forfeited to the corporation. If the proceeds of the sale are insufficient for the payment of amount due on account of the tax, the warrant fee and distraint fee and the expenses incidental to the detention and sale of the property, the commissioner may again proceed under rules 29 and 30 in respect of the sum remaining unpaid. (2) When the property seized is perishable or subject to speedy and natural decay or if the expense of keeping it will, together with the amount of tax due, exceed the value of the property, the commissioner may sell it at any time before the expiry of the said period of seven days unless the amount due is sooner paid. (3) The commissioner shall consider any objections to the distraint of any property which are made within the said period of seven days and may postpone the sale pending investigation thereof. If the commissioner decides that the property distrained was not liable to distraint, he shall return it, or if it has already been sold, the proceeds of the sale to the person appearing to be entitled thereto and may again proceed under rules 29 and 30 ; and all fees and expenses connected with the first distraint and sale shall be recoverable from the defaulter if it shall appear to the commissioner that he wilfully permitted the distraint of the property when to his knowledge it was not liable to distraint. 34. (a) Fees shall be levied on distraints under this Act with reference to the amount due for which the distraint is made and according to the rates in the following table : * Sum distrained for | Fees --- | --- Under one rupee | Rs. 0.25 P One rupee and over but under five rupees | Rs. 0.50 P Five rupees and over but under ten rupees | Rs. 1.00 P Ten rupees and over but under fifteen rupees | Rs. 1.50 P Fifteen rupees and over but under twenty rupees | Rs. 2.00 P Twenty rupees and over but under twenty-five rupees | Rs. 2.50 P Twenty-five rupees and over but under thirty rupees | Rs. 3.00 P Thirty rupees and over but under thirty-five rupees | Rs. 3.50 P Thirty-five rupees and over but under forty rupees | Rs. 4.00 P Forty rupees and over but under forty-five rupees | Rs. 4.50 P Forty-five rupees and over but under fifty rupees | Rs. 5.00 P Fifty rupees and over but under sixty rupees | Rs. 6.00 P Sixty rupees and over but under eighty rupees | Rs. 7.50 P Eighty rupees and over but under one hundred rupees | Rs. 9.00 P One hundred rupees and over | Rs. 10.00 P (b) Such fees shall include all expenses except- (i) the cost of maintaining any livestock or the expenses incidental to the detention of the distrained property ; and (ii) the charge payable on account of peons kept in charge of the distrained property, namely, nineteen paise daily for each peon. 35. (a) The movable property of a defaulter may be distrained wherever it may be found within the State of Tamil Nadu. (b) If it is necessary to distrain property outside the limits of the City, the commissioner shall address his warrant to such public servant having local jurisdiction as the Government may by general or special order direct. (c) Such public servant shall execute the warrant himself or cause it to be executed by some person subordinate to himself. (d) Subject to the modifications set out in the following clauses, the provisions of rules 32 to 34 (both inclusive) shall apply to the execution of the warrant and the disposal of the sale-proceeds. (e) For the purpose of action under rule 30 no special order in writing of the commissioner shall be required but if the public servant to whom the warrant is addressed charges any subordinate with the execution thereof, he shall furnish such subordinate with a special order in writing to that effect, and such subordinate shall then have authority to take action under the rule. (f) For the purpose of action under rule 33 the public servant to whom the warrant is addressed may, without further orders from the commissioner, sell or direct the sale of the property seized, and shall on completion of the sale, transmit the proceeds to the commissioner, subject to such deduction, if any, as may be necessary to meet expenses incurred locally. (g) It shall be unlawful for such public servant aforesaid or for any person subordinate to him to purchase directly or indirectly any property at any such sale. 36. If the tax due on account of any building or land remains unpaid in whole or in part at the end of the period specified in sub-rule (1) of rule 29, the commissioner may, if the said tax has not remained unpaid for more than twelve months, require the occupier for the time being of such building or land to pay the amount within a specified period not being less than fifteen days and if the occupier fails to comply with such requisition, the commissioner may distrain and sell any movable property found on the building or land the provisions of the foregoing rules shall mutatis mutandis apply to all distraints and sales effected under this rule : Provided that no occupier shall be liable to prosecution or to a civil suit in respect of any sum recoverable from him under this rule unless he has wilfully prevented distraint or a sufficient distraint. 37. If any tax due from any person remains unpaid in whole or in part at the end of the period specified in sub-rule (1) of rule 29 and if such person has left India or cannot be found, the said tax or such part thereof remains together with all sums payable in connection therewith shall be recoverable as if it were an arrear of land revenue. 38. (1) Every person who is prosecuted under sub-rule (2) of rule 29, shall be liable, on proof to the satisfaction of the magistrate that he wilfully omitted to pay the amount due by him to pay a fine not exceeding twice the amount which may be due by him on account of- (a) the tax and the warrant fee, if any, and (b) if distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained. (2) Whenever any person is convicted of an offence under sub-rule (1), the magistrate shall, in addition to any fine which may be imposed, recover summarily and pay over to the corporation, the amounts, if any, due under the heads specified in clauses (a) and (b) of sub-rule (1), and may in his discretion also recover summarily and pay to the corporation such amount, if any, as he may fix as the costs of the prosecution. 39. Neither the commissioner nor any municipal officer or servant shall directly or indirectly purchase any property at any sale of distrained property held under the foregoing rules. 40. In these rules, the expression "tax" includes payment by way of composition for a tax.

(See section 172.) Part I. Authorised Expenditure. 1. The purposes to which the municipal fund may be applied include all objects expressly declared obligatory or discretionary by laws or rules and in general everything necessary for or conducive to the safety, health, convenience or education of the residents of Madurai or to the amenities of the City and everything incidental to the administration and the fund shall be applicable thereto within the City subject to these rules and such further rules or special orders as the Government may prescribe or issue and shall be applicable thereto outside the City if the expenditure is authorised by this Act or specially sanctioned by the Government. 2. The objects of expenditure connected with the public safety include the following:- (a) Lighting of public street and the provision, purchase, exploitation and maintenance of gas, electric or other undertakings for lighting public and private streets, places and buildings; (b) Extinction of fires; (c) Control, supervision or removal of dangerous places, buildings, trades and practices ; (d) Regulation of traffic; (e) Prevention and removal of obstructions in streets or public places; (f) The giving of relief and the establishment and maintenance of relief works in time of famine or scarcity. 3. The objects of expenditure connected with the public health include the following:- (a) The construction and maintenance of hospitals and dispensaries and temporary places of reception within or without the City for the treatment of infectious diseases occurring in the City; building hospitals and dispensaries and places of reception for the sick in general; contributing towards hospitals, dispensaries or places of reception provided by the Government; contracting for the use of a hospital or part of a hospital, dispensary, or place of reception; combining with any other local authority or with the Government to provide a common hospital, dispensary or place of reception; sending indigent inhabitants of the City to institutions outside the City for treatment; the aiding of health officers, medical practitioners, medical subordinates, sanitary inspectors and analysts; the training of midwives and nurses and provision of nurses for attendance on patients suffering from infectious diseases at the houses of such persons; the provision of health visitors, midwives and dhais for attendance on maternity cases; vaccination and the training and supervision of vaccinators and the provision of lymph; the registration of births, deaths and marriages; the enumeration of the inhabitants of the City and other measures of a like nature; (b) The construction, establishment, maintenance, supervision and control of public markets and slaughter houses; of shops, stalls, and plinths, of latrines; of drains and drainage works; of sewage farms and all works for the removal or disposal of sewage; of water-works, drinking fountains, tanks and wells, of wash-houses or salavaithuraikal; of parks, squares and gardens; the reclamation of unhealthy localities and other sanitary measures of a like nature; (c) The cleansing and watering of streets and drains; scavenging; the removal of excessive or noxious vegetation; the abatement of all nuisances; (d) The regulation and control of offensive or dangerous trades, of unhealthy buildings or localities and of burial and burning grounds and crematoria; improvement of burial and burning grounds and crematoria and the provision of sites for and the closing of burial and burning grounds; the provision of new sites for offensive and dangerous trades and of special locations for factories, the acquisition of congested areas and the provision of new sites whether within or without the City to relieve congestion or to provide for the growth of population; improvement and reclamation of land, planning, surveying and control of town extensions whether within or without the City, redistribution of sites in such extensions; and all measures of a like nature. (e) The acquisition, construction, maintenance, enlargement, improvement, alteration, repairs, management and letting of dwelling houses for the use of the working classes as well as the middle classes and any building for the use or convenience of the inmates of such dwelling houses and the doing of any act or thing necessary or expedient to facilitate any such undertaking and the acquisition of land and buildings for any such purpose. (f) The prevention of adulteration of food or food products, maintenance of laboratories for food and water analysis and maintenance of research laboratories. 4. The objects of expenditure connected with the public convenience, amenities and education include- (a) The construction, maintenance, diversion and improvements of streets, bridges, causeways, culverts and the like; the regulation of buildings, the construction of model dwellings, and the encouragement of co-operative building societies by loans, grants of land or prizes; the removal of projections and encroachments; the naming of streets; the numbering of houses; the planting and preservation of trees in public streets and places; the maintenance of public monuments. (b) The construction, maintenance, alteration and adornment of public halls and theatres, the acquisition and maintenance of recreation grounds, playing fields and promenades; (c) Subject to all provisions of law the construction, maintenance, purchase or exploitation of transport services, railways not included, of telephone systems, grass farms, dairies, public bakeries and other agricultural, industrial or trading concerns of public utility, either within or without the City and whether or not in combination with other authorities or persons, and subscription to debenture loans of any such concern; (d) The employment of veterinary officers, the prevention of diseases of animals, the provision of places for the treatment of sick animals and the prevention of cruelty to animals; (e) The provision and maintenance of zoological and horticultural gardens; (f) The provision and maintenance of public libraries and reading rooms, museums, art galleries, gymnasia or any other institutions connected with the diffusion of mental or physical culture; (g) The construction of boat-houses and wharves; (h) The construction and maintenance of stadia for sports and recreation, club-houses, tourist-homes, model restaurants, cold storage rooms and underground safety cellars for film storage; (i) The provision and maintenance of public baths, bathing places, and swimming pools; (j) The provision of music for the people; (k) The provision and maintenance of colonies for the corporation establishment; (l) The provision and maintenance of public clocks and clock-towers or of a time-gun; (m) The construction and maintenance of school houses and mid-day meal centres in the City; (n) Primary, secondary and high school education; (o) Technical and industrial education; (p) The training of teachers; (q) The provision of standard weights, scales and measures, and of public weighing places; (r) The holding of exhibitions or fairs; The provision and maintenance of rest houses, choultries, alms houses, poor homes, homes or settlements for beggars, workhouses, infirmaries and children's homes, pounds and other works of public utility; (t) The organisation and maintenance of health associations and the provision and organisation of health propaganda work in slums and other areas; (u) The organisation and maintenance of maternity and child welfare centres and associations for the prevention of juvenile smoking and cruelty to children and training of health visitors; (v) The provision and maintenance of rescue homes. 5. The objects of expenditure incidental to the administration include- (a) The provision and maintenance of a principal municipal office and record rooms and of other offices with the cost of appurtenances, fitting and insurance; (b) Salaries, allowances, liveries, pensionary and provident contributions, gratuities and pensions, and the cost of hire of rest-houses for the commissioner and the municipal officers and servants; study allowances of professional officers and subordinates; sending servants to any hospital or institute including the Pasteur Institute for treatment; the purchase of provisions and other articles for sale to municipal subordinates. Explanation.-" Salary " for the purpose of this rule shall include any privilege, if any, granted by the corporation of receiving payments in kind in lieu of the whole or a portion of the salary by purchasing articles from the corporation at such prices as the corporation may fix from time to time. (c) Stationery, printing and all office and advertising expenses including the cost of reporting the discussions of the council; (d) Legal expenses; (e) Election expenses; (f) Auditor's fees; (g) The provision and maintenance of municipal workshops and factories for the manufacture of electrically driven vehicles, lorry stations and a fleet of motor vehicles for municipal purposes; (h) Municipal surveys, the preparation of maps of the City and of proposed extensions; (i) The preparation and maintenance of a record of rights in immovable property; (j) The acquisition of land for all or any of the purposes of this Act. 6. Subject to such rules as may be prescribed as regards the detailed specifications of services, works and institutions, it shall be the duty of the committee to make such provision as it thinks fit for carrying out the requirements of the City in respect of the following matters, namely:- A. Water-supply, drainage, sanitation and lighting. (i) Water-supply.-All items of work connected with the construction, establishment, maintenance, supervision and control of water works and protected water-supply except items of work relating to routine repairs and routine maintenance. Explanation.-In this rule the expressions "routine repairs" and "routine maintenance" mean such items of work as may be specified by the Government by order from time to time. (ii) Drainage.-Construction of drains (open and closed) including connection of house drains with public drains; construction of sewage farms and all works for the removal or disposal of sewage. (iii) Lighting.-Provision and maintenance of electric lights in all public streets. B. Health Protection. (iv) Water analysis. (v) Prevention of adulteration of food. (vi) Control, supervision or removal of dangerous places, buildings trades and practices. (vii) Preventive and remedial measures connected with any epidemic or endemic diseases or with malaria. (viii) Opening and maintenance of burial and burning grounds. C. Medical Relief. (ix) Opening and maintenance of infectious diseases hospitals. (x) Opening and maintenance of tuberculosis clinics. D. Public Amenities. (xi) Maintenance of park and zoological gardens. (xii) Provision and maintenance of public clocks and clock-towers or of a time-gun. (xiii) Construction and maintenance of poor-houses, industrial houses and special houses for disabled beggars. (xiv) Welfare of labour. E. Remunerative Enterprises. (xv) Establishment and maintenance of workshops. (xvi) Opening and maintenance of public markets and control of private markets. (xvii) Control of fairs and festivals. (xviii) Opening and maintenance of public landing places, halting places, bus and taxi stands and opening shelters in bus stops. (xix) Opening and maintenance of public slaughter-houses and control of private slaughter-houses. (xx) Establishment and maintenance of lorry stations. (xxi) Sports stadia including swimming pools, specified as such by the standing committee. (xxii) Framing of schemes relating to fisheries. (xxiii) Establishment and maintenance of cold storages. F. Communications. (xxiv) Construction, repair and maintenance of roads classified as "main roads", construction and reconstruction and maintenance of bridges on "main roads" and construction and reconstruction of bridges on "sub-roads" : Provided that only bus routes shall be classified as "main roads", all other roads being classified as "sub-roads". (xxv) Purchase and maintenance of steam and motor road rollers and lorries and the maintenance of a central Asphalt Plant. G. Education. (xxvi) Opening and maintenance of secondary schools. (xxvii) Provision of mid-day meals and clothing to poor children in schools. (xxviii) All matters connected with town-planning in the City. (xxix) Housing, including the clearance and improvement of slums. 7. The commissioner may, with the sanction of the council, contribute towards the expenses of any public exhibition, ceremony or entertainment in the City. 8. The commissioner may, with the sanction of the council, defray the cost of the preparation and presentation of addresses to persons of distinction. 9. The commissioner may, with the sanction of the council and of the Government contribute to any fund for the defence of India, or charitable fund, or to the funds of any institution for the relief of the poor or the treatment of disease or infirmity or the reception of the diseased or infirm persons or the investigation of the causes of disease or incur any other extraordinary charges. Part II. 10. All moneys received by the corporation shall be lodged in the State Bank of India or with the sanction of the Government in any other bank and shall be credited to an account entitled the " Municipal Fund Account " : Provided that any such moneys may with the sanction of the Government- (i) be invested in any of the securities specified in section 20 of the Indian Trusts Act, 1882 (Central Act II of 1882) or in any other security which may be approved by the Government ; or (ii) be placed on a fixed deposit in the State Bank of India or any other bank approved by the Government. 11. (1) All orders or cheques against the municipal fund shall be signed by the commissioner or any officer or servant of the corporation specially authorised by the commissioner in this behalf and the bank in which the fund is lodged shall, so far as the funds to the credit of the corporation admit, pay all orders or cheques against the fund which are so signed. (2) If the council shall have given previous authority in writing such bank may at once pay out of the municipal fund without such order or cheque any expense which the Government have incurred on behalf of the corporation. 12. The payment of any sum out of the municipal fund may be made or authorised by the commissioner if such sum is covered by a budget-grant and a sufficient balance of such budget-grant is available. 13. The payment of any sum out of the municipal fund may be made or authorised by the commissioner in the absence of budget provision in the case of- (a) refunds of taxes and other moneys authorised by law, rule, by-law or regulation ; (b) repayments of moneys belonging to contractors or other persons and held in deposit and of moneys collected or credited to the municipal fund by mistake ; (c) costs incurred by the commissioner in the exercise of his powers under section 15 ; (d) sums payable under section 45 (1) (c) and section 185 (2) ; (e) sums payable under a decree or order of a civil court passed against the corporation or under a compromise of any suit or legal proceedings or claim ; (f) any sum which the commissioner is required by law, rule, by-law or regulation to pay by way of compensation or expenses ; (g) the salary payable to a special health officer appointed under section 109 ; and (h) expenses incurred by the commissioner under sub-section (3) of section 416 and expenses lawfully incurred in anticipation of recoupment from a person liable under any provision of law : Provided that the commissioner shall forthwith communicate the circumstances to the standing committee which shall take any action that may in the circumstances be necessary or expedient to cover any expenditure not covered by a budget-grant. Part III. Audit Surcharge and Disallowance. 14. The auditors appointed under section 171 shall maintain and keep a continuous audit of the municipal accounts. 15. (1) The commissioner shall submit all accounts to the auditors as required by them. (2) The commissioner shall make ready the annual accounts and registers and produce them before the auditors for scrutiny not later than the first day of July in the year succeeding that to which such accounts and registers relate. 16. The auditors may- (a) by summons in writing require the production of any document, the perusal or examination of which they believe necessary for the elucidation of the accounts ; (b) by summons in writing require any person having the custody or control of any such document or accountable for it to appear in person before them ; and (c) require any person so appearing to make and sign a declaration with respect to such document or to answer any question or to prepare and furnish any statement relating thereto. 17. The auditors shall- (a) report to the standing committee any material impropriety or irregularity which they may observe in the expenditure, or in the recovery of moneys due to the corporation or in the municipal accounts ; (b) furnish to the standing committee such information as the committee may require concerning the progress of their audit ; (c) report to the standing committee any loss or waste of money or other property owned by or vested in the council caused by neglect or misconduct, with the names of persons directly or indirectly responsible for such loss or waste ; and (d) submit to the standing committee a final statement of the audit and a duplicate copy thereof to the Government within a period of three months from the end of the financial year, or within such other period as the Government may notify. 18. (1) The commissioner shall forthwith remedy any defects or irregularities that may be pointed out by the auditors and send a report of the same to the standing committee which shall forward the report to the council. (2) The council shall forward its remarks on the audit report, if any, to the Government through the Examiner of Local Fund Accounts within six months after the receipt of the report by the council. 19. Copies of all correspondence addressed to or by the standing committee or its chairman- (a) on all matters falling within the scope of rules 17 and 18 and (b) on such other matters of importance as the commissioner may from time to time determine, shall be sent simultaneously to the commissioner by the auditors or by the chairman of the standing committee, as the case may be. 20. (1) The auditors may disallow every item contrary to law and surcharge the same on the person making or authorising the making of the illegal payment ; and may charge against any person responsible therefor the amount of any deficiency or loss incurred by the negligence or misconduct of that person or of any sum which ought to have been but is not brought into account by that person and shall, in every such case, certify the amount due from such person. Explanation.-It shall not be open to any person whose negligence or misconduct has caused or contributed to any such deficiency or loss, to contend that notwithstanding his negligence or misconduct the deficiency or loss would not have occurred but for the negligence or misconduct of some other person. (2) The auditors shall state in writing the reasons for their decision in respect of every disallowance, surcharge or charge and furnish by registered post a copy thereof to the person against whom it is made. (3) If the person to whom a copy of the auditors' decision is so furnished refuses to receive it, he shall nevertheless be deemed to have been duly furnished with a copy of such decision within the meaning of sub-rule (2), the period of fourteen days fixed in rules 21 and 22 shall be calculated from the date of such refusal. 21. (1) Any person aggrieved by disallowance, surcharge or charge made may, within fourteen days after he has been served with the decision of the auditor, either- (a) apply to the district judge in the City to set aside such disallowance, surcharge or charge and the court, after taking such evidence as is necessary may confirm, modify or remit such disallowance, surcharge or charge with such orders as to costs as it may think proper in the circumstances ; or (b) in lieu of such application appeal to the Government, who shall pass such orders as they think fit. (2) From any decision of the court under clause (a) of sub-rule (1), an appeal shall lie to the High Court. 22. Every sum certified to be due from any person by auditors under this Act shall be paid by such person to the commissioner within fourteen days after the intimation to him of the decision of the auditors unless within that time such person has appealed to the court or to the Government against the decision ; and such sum if not so paid, or such sum as the court or the Government shall declare to be due, shall be recoverable on an application made by the commissioner to the court in the same way as an amount decreed by the court. 23. The corporation shall pay to the auditors out of the municipal fund such remuneration as the Government may determine. Part IV. 24. The council shall make regulations, subject to the approval of the Government to provide for- (a) the form in which the budget estimates, budget statements and returns of the corporation shall be kept ; and (b) the form in which the accounts of the corporation shall be kept.

Purposes for which places may not be used without a licence under section 360 [Section text not available in the official gazette publication.]

Ordinary penalties [Section text not available in the official gazette publication.]

Penalty for continuing breaches [Section text not available in the official gazette publication.]

Transitional provisions [Section text not available in the official gazette publication.]