Amendment of section 100

(1) in sub-section (1),– (a) in clause (ii), for the expression “municipality”, the expression “municipal council” shall be substituted; (b) after clause (ii), the following clause shall be inserted, namely:— “(iii) for every municipal corporation, consisting of the Chairperson of the council who shall also be the Chairman of the Taxation Appeals Committee and nine Councillors elected by the council with nine officials as may be notified by the Government.”; (c) in the proviso, for the expression “or the municipality”, the expression “the municipal council or the municipal corporation” shall be substituted; (2) to sub-section (3), the following provisos shall be added, namely:– “Provided that on and from the date of commencement of the Tamil Nadu Urban Local Bodies (Amendment) Act, 2022, all matters and proceedings pending before the Taxation Appeals Tribunal constituted under the Chennai City Municipal Corporation Act, 1919 (Tamil Nadu IV of 1919) on the said date, shall stand transferred to the Chennai City Civil Court or the Principal District Judge having jurisdiction over the area of the Chennai City Municipal Corporation and Chennai city civil court or the Principal District Judge shall proceed to deal with such matter or proceeding from the stage at which it is transferred or from any earlier stage or de novo as the Chennai City Civil Court or the Principal District Judge may deem fit: Provided further that an interim or interlocutory order granted by the Taxation Appeals Tribunal shall continue to be in operation unless the Chennai City Civil Court or the Principal District Judge by an order varies or modifies the same.”; (3) in sub-section (4), for the expression “town panchayat or municipality” occurring in two places, the expression “town panchayat, municipal council or municipal corporation” shall be substituted.