section 23
Urban land tax to be in lieu of, and in addition to, certain taxes
The Tamil Nadu Urban Land Tax Act, 1966Tax196661 sections
Statutory text
The urban land tax payable under this Act in respect of any urban land shall be in lieu of - (i) the ryotwari assessment; (ii) the assessment levied under the Tamil Nadu Inams (Assessment) Act, 1956 (Tamil Nadu Act XL of 1956) or under the Andhra Inams (Assessment) Act, 1955 (Andhra Act XVII of 1955); (iii) the ground rent; (iv) the quit rent; (v) any amount due under the Madras City Land Revenue Act, 1851 (Central Act XII of 1851). (vi) such other amount as the Government may, by special order, specify, payable in respect of such land; but shall be in addition to any tax on such land payable under any other law for the time being in force.
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