section 44
Classification of land used for both residential and non-residential purposes
The Tamil Nadu Urban Land Tax Act, 1966Tax196661 sections
Statutory text
Notwithstanding anything contained in this Act, for purposes of this Act, in the case of any urban land which is used for both residential and non-residential purposes,- (i) in any urban area in which this Act is in force (other than the Madras City Belt Area), where the extent used for non-residential purposes does not exceed half ground, and (ii) in the Madras City Belt Area, where the extent used for non-residential purposes does not exceed one ground, the urban land shall be deemed to be used for residential purposes.
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