Addition of urban land tax to rent in certain cases

Notwithstanding anything contained in the Madras City Tenants Protection Act, 1921(Tamil Nadu Act III of 1922), or in the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (Tamil Nadu Act 18 of 1960), where in any case the amount of the urban land tax payable in respect of any land under this Act is in excess of one half of the amount of the annual rent payable in respect of such land or the building thereon under any of the said Acts, the court, authority or officer empowered to fix the rent under any of the said Act may, on application from the owner, add to the annual rent aforesaid, an amount not exceeding the difference between the urban land tax payable under this Act and one half of the annual rent aforesaid.