Urban area

For the purposes of this Act, the area comprising - (a) the City of Madras, (b) the Madras City Belt Area, (c) any municipal town, (d) the area within sixteen kilometres of the outer limits of such municipal town, (e) any township, (f) the area within sixteen kilometres of the outer limits of such township, shall each constitute a separate urban area and for the purposes of assessment under this Act, the extent of urban land held by an owner in one urban area shall not be included in the extent of urban land held by him in another urban area.