Vidhi Codex

The Tamil Nadu Urban Land Tax Act, 1966

The Tamil Nadu Urban Land Tax Act, 1966

Tax196661 sections

This law provides a legal framework for assessing and levying tax on urban land across specified municipal towns, townships, and urban belts in Tamil Nadu. It applies to urban land owners, requiring them to submit property details and estimated market values to tax authorities for assessment. The law establishes administrative bodies, determination methods based on land market value, appeal mechanisms, concessions for residential owner-occupiers, and exemptions for small landholders and public or charitable uses. By standardizing urban land taxation in place of older ground rents, it provides state revenue while ensuring structured mechanisms for assessment, appeals, and enforcement.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 1-A. Extension of the Act of Madras City Belt Area.
  3. 2. Definitions
  4. 2-A. Special definition
  5. 3. Urban land tax authorities
  6. 4. Amendment of section 3, Tamil Nadu Act 12 of 1966
  7. 5. Insertion of new section 5-D
  8. 5-A. Special provisions regarding revised rates.
  9. 5-B. Special provisions regarding revised rates.
  10. 5-C. Special provisions regarding revised rates.
  11. 6. Insertion of new section 7-D
  12. 6-A. Urban area
  13. 6-B. Total extent only to fix the rates.
  14. 7. Owner of urban land liable to submit return
  15. 7-A. Owner of urban land in the City of Madras to submit return.
  16. 7-B. Owner of urban land to submit return in certain cases.
  17. 7-C. Owner of urban land to submit return in certain cases.
  18. 8. Return by whom to be signed
  19. 9. Collection of information
  20. 10. Determination of market value by Assistant Commissioner
  21. 11. Procedure in case where no return is furnished
  22. 12. Copy of order to be served on Commissioner and Urban Land Tax Officer
  23. 13. Construction of references
  24. 14. Notice of demand
  25. 15. Separate notice of demand for each fasli year
  26. 16. Urban land tax escaping assessment
  27. 17. Urban land tax to be first charge on urban land
  28. 18. Recovery from occupier of urban land in certain cases
  29. 19. Obligation of transferor and transferee to give notice of transfer
  30. 20. Appeal to the Tribunal
  31. 21. Refund
  32. 22. Survey of urban land
  33. 23. Urban land tax to be in lieu of, and in addition to, certain taxes
  34. 24. Urban land tax not to be taken into account for compensation in certain cases
  35. 25. Addition of urban land tax to rent in certain cases
  36. 26. Concession in respect of owner occupied buildings
  37. 27. Power of Government to exempt or reduce urban land tax
  38. 28. Conversion of agricultural land into urban land
  39. 29. Exemption
  40. 29-A. Exemption from the levy of urban land tax.
  41. 29-B. Submission of return when exemption under section 27 or 29 ceases
  42. 30. Revision by Board of Revenue.
  43. 31. Computation of period of limitation
  44. 32. Power to rectify error apparent on the face of the record
  45. 33. Power to take evidence on oath, etc.
  46. 34. Power to call for information
  47. 35. Service of notice
  48. 36. Power of Government to issue orders and directions.
  49. 37. Delegation of powers.
  50. 38. Bar of suits in civil courts
  51. 39. Indemnity
  52. 40. Power to enter upon land
  53. 40-A. Penalty
  54. 41. Certain records to be made use of for purpose of this Act.
  55. 42. Preparation of book of assessment.
  56. 43. Power to make rules
  57. 44. Classification of land used for both residential and non-residential purposes
  58. 45. Rules to be placed before the Legislature.
  59. 46. Repeal of Madras Act 34 of 1963.
  60. 47. Amount paid under Madras Act 34 of 1963 deemed to be amount of urban land tax provisionally paid.
  61. 48. Repeal of Madras Ordinance 3 of 1966.

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