TAMIL NADU

GOVERNMENT GAZETTE

PUBLISHED BY AUTHORITY

No. 10]

CHENNAI, WEDNESDAY, MARCH 7, 2018

Maasi 23, Hevilambi, Thiruvalluvar Aandu–2049

[21]

DTP—III-2 (10)

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2018

[Price : Rs. 1.60 Paise.

Part III—Section 2

Statutory Notiﬁ cations and Orders issued by

Heads of Departments.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

CONTENTS

Pages.

ªð¼ïèó ªê¡¬ù ñ£ïèó£†C

(õ¼õ£Œ ¶¬ø)

îQò£˜ è™M GÁõù è†®ìƒèœ ñŸÁ‹ Üó² àîM ªðŸÁ ²òGF ð®Š¹è¬÷

ïìˆFõ¼‹ è™M GÁõù è†®ìƒèœ e¶ ªê£ˆ¶ õK MF‚è ê†ì

F¼ˆî‹ ªõOJìŠð†´œ÷¶ ðŸPò ÜPM‚¬è

22-24

TAMIL NADU GOVERNMENT GAZETTE

[Part III—Sec. 2

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

ªð¼ïèó ªê¡¬ù ñ£ïèó£†C

õ¼õ£Œ ¶¬ø

îQò£˜

îQò£˜ è™M GÁõù è†®ìƒèœ ñŸÁ‹ Üó² àîM ªðŸÁ ²òGF ð®Š¹è¬÷ ïìˆF õ¼‹ è™M

è™M GÁõù è†®ìƒèœ ñŸÁ‹ Üó² àîM ªðŸÁ ²òGF ð®Š¹è¬÷ ïìˆF õ¼‹ è™M

GÁõù è†®ìƒèœ e¶ ªê£ˆ¶ õK MF‚è ê†ì F¼ˆî‹ ªõOJìŠð†´œ÷¶ ðŸPò ÜPM‚¬è

(õ.¶.ï.è. â‡ T1/6481/2008, ï£œ: 2 ñ£˜„ 2018)

No. SRO C-7/2018

ªê¡¬ù ñ£ïèó ºQCð™ ê†ì‹, 1919, HK¾ 100¡ð®, Gò£òñ£ù õ¼ì£‰Fó õ£ì¬èJ¡ Ü®Šð¬ìJ™, ªê¡¬ù

ñ£ïèó£†Cò£™ ªê£ˆ¶ õKò£ù¶ MF‚èŠð´Aø¶. õKMFŠ¹ HK¾ 3(3)-¡ð®, ñ¡øˆF¡ õNè£†´îL¡ð®, ªê£ˆ¶

õKJ¬ù G˜íò‹ ªêŒò õNõ¬è ãŸð´ˆîŠð†´œ÷¶.

îŸ«ð£¶ îI›ï£´ ïèó£†C ê†ìƒèœ (Þó‡ì£õ¶ F¼ˆî‹) ê†ì‹, 2018, (2018, îI›ï£´ ê†ì‹ 6)™, ªê¡¬ù

ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(C)-‚° W›‚è‡ìõ£Á ê†ìˆ F¼ˆî‹ ªõOJìŠð†´œ÷¶.

AMEDMENTS TO THE CHENNAI CITY MUNICIPAL CORPORATION ACT, 1919.

2. In Section 101 of the Chennai City Municipal Corporation Act, 1919,-

(1) for clause, (c), the following clause shall be substituted, namely:-

’’(c) buildings used for educational purpose including hostels and libraries, run by the Government or corporation

or any other local authority or institutions aided by the Government and buildings used for charitable purpose of sheltering

the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen

women and such similar institutions run purely on philanthropic lines as are approved by the council:

Provided that the buildings used for educational purpose by the Government aided institutions for conducting

self-ﬁ nancing courses shall be subject to levy of property tax;”

(2) in the proviso, for the expression “clauses (a), (c) and (e)”, the expression “clause (a) and (e)” shall be

substituted.

«ñŸð® ê†ì F¼ˆîˆF¡ð®, Mô‚èO‚èŠð†ì è†®ìƒè¬÷ îM˜ˆ¶, è™M ðò¡ð£†®Ÿè£ù è†®ìƒèœ à†ðì ã¬ùò

è†®ìƒèœ e¶ ªê£ˆ¶ MK MF‚èŠðì «õ‡´‹ ñŸÁ‹ ÜóC¡ àîM ªðŸÁ ªêò™ð†´ õ¼‹ GÁõùƒèœ ²òGF

ð®Š¹è¬÷ ïìˆF õ¼ñ£J¡ Ü‚è†®ìƒèœ e¶ ªê£ˆ¶ õK MF‚èŠðì «õ‡´‹.

Þ¶ ªî£ì˜ð£è ªð¼ïèó ªê¡¬ù ñ£ïèó£†C CøŠ¹ ÜFè£K/ñ¡øˆ b˜ñ£ù‹ â‡ 190/2018, ï£œ 21 HŠóõK 2018-™.

ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(c)-Ÿ° ªõOJìŠð†ì F¼ˆîˆF¡ð®, Mô‚èO‚èŠð†ì

è†®ìƒèÀ‚°, ªê£ˆ¶ õKJL¼‰¶ Mô‚èO‚è¾‹.

ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(C)-Ÿ° ªõOJìŠð†ì F¼ˆîˆF¡ð®, Mô‚èO‚èŠð†ì

è†®ìƒè¬÷ îM˜ˆ¶, è™M ðò¡ð£†®Ÿè£ù è†®ìƒèœ àŠðì ã¬ùò è†®ìƒèœ Ü¬ùˆFŸ°‹ ªê£ˆ¶ õK MF‚è¾‹.

ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(C)-Ÿ° ªõOJìŠð†ì F¼ˆîˆF¡ð®, è™M ðò¡ð£†®Ÿè£è

ÜóC¡ àîM ªðŸÁ ïìˆîŠð´‹ GÁõùƒèœ ²òGF ð®Š¹è¬÷ ïìˆFõ¼‹ð†êˆF™ Ü‰GÁõùƒèO¡ è†®ìƒèÀ‚°

ªê£ˆ¶ õK MF‚è¾‹.

îI›ï£´ ð…ê£òˆ¶‚èœ ê†ì‹, 1994, HK¾-172(1)-¡ð®, °®J¼Š¹ è†®ìƒèÀ‚° MF‚èŠð´‹ Ü®Šð¬ì MAî

ªê£ˆ¶ õK»ì¡ 60% «ñ™ õKJ¬ù (Surcharge) «ê˜ˆ¶ MFŠð¶ «ð£ô, è™M ðò¡ð£†®Ÿè£ù Ü¬ùˆ¶ è†®ìƒèœ

ñŸÁ‹ è™M ðò¡ð£†®Ÿè£è ÜóC¡ àîM ªðŸÁ ²òGF ð®Š¹è¬÷ ïìˆFõ¼‹ GÁõùƒèO¡ è†®ìƒèœ ÝAòõŸP¡

e¶ ªê£ˆ¶ õKò£è MF‚è¾‹.

ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(C)-Ÿ° F¼ˆî‹ ªõOJìŠð†´œ÷ è£ôñ£ù

II/2017-2018-L¼‰¶, «ñŸð® è†®ìƒèÀ‚° ªê£ˆ¶ õK MF‚è¾‹.

ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 98-A¡ð® Ý†«êð¬íè¬÷ ÜOŠðîŸè£è ÜóCî›

ÜóCî› ñŸÁ‹

ªêŒFˆî£œèO™ ÜPMŠ¹èœ ªõOJ´õîŸ°‹, ÜÂñF ÜOˆ¶œ÷¶.

Mar. 7, 2018]

TAMIL NADU GOVERNMENT GAZETTE

Þî¡ð®, ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 98-A¡ð® «ñŸè‡ì º¬øJ™ ªê£ˆ¶ õK MFŠ¹ ªêŒò

àˆ«îC‚èŠð†´œ÷ Mõó‹, ÜPMŠ¹ ªêŒòŠð´Aø¶. Þ‰î ÜPMŠ¹ ªõOJìŠð†ì 30 ï£†èÀ‚° H¡ù˜, ªê£ˆ¶ õK

MFŠH¬ù «ñŸªè£œõ¶ °Pˆ¶ ÞÁF ªêŒòŠð´‹.

âù«õ, «ñŸ°PŠH†ì ªê£ˆ¶ õK MFŠ¹ °Pˆ¶ Ý†«êð¬íèœ ã¶I¼ŠH¡ Üî¬ù, °PŠH†ì ï£†èÀ‚°œ, â¿ˆ¶

Íôñ£è Ý¬íò˜, ªð¼ïèó ªê¡¬ù ñ£ïèó£†C, KŠð¡ è†®ì‹, ªê¡¬ù-600 003 â¡ø ºèõK‚° ÜÂŠð¤ìô£‹.

ªê¡¬ù-600 003,

º¬ùõ˜ î£. è£˜ˆF«èò¡,

2018 ñ£˜„ 6.

Ý¬íò˜.

GREATER CHENNAI CORPORATION

REVENUE DEPARTMENT

NOTIFICATION

(R.D.C. No. G1/6481/2008, dated 2nd March 2018)

Under Section 100 of Chennai City Municipal Corporation Act, 1919, the property tax is levied by Greater Chennai

Corporation based on the annual rent reasonably be expected to let from month to month of from year to year. The

Property Tax shall be assessed with reference to the guidelines issued by the Council under Taxation Rule 3(3).

Government of Tamil Nadu have issued amendment for section 101(c) of Chennai City Municipal Corporation Act,

1919 vide No. 6 of 2018 of Tamil Nadu Municipal Laws (Second Amendment) Act, 2018 as follows:

AMENDMENTS OF THE CHENNAI CITY MUNICIPAL CORPORATION ACT, 1919.

2. In Section 101 of the Chennai City Municipal Corporation Act, 1919,-

(1) for clause (c), the following clause shall be substituted, namely:-

“(c) buildings used for educational purpose including hostels and libraries, run by the Government or Corporation

or any other local authority or institutions aided by the Government and buildings used for charitable purpose of sheltering

the destitute or animals and orphanages, homes and schools for the deaf and dump. asylum for the aged and fallen

women and such similar institutions run purely on philanthropic lines as are approved by the council:

Provided that the buildings used for educational purpose by the Government aided institutions for conducting

self-ﬁ nancing courses shall be subject to levy of property tax.”;

(2) in the proviso, for the expression “clauses (a), (c) and (e)” the expression “clauses (a) and (e)” shall be

substituted.

As such, all the buildings except except mentioned in the above, including all the buildings used for educational

purpose are subject to levy property tax and the buildings used educational purpose by the Government aided institutions

for conducting self-ﬁ nancing courses shall be subject to levy of property tax.

In the Special Ofﬁ cer/Council Resolution No. 190/2018, dated 21st February 2018: the Council have accorded sanction

¾ To exempt from levy of Property Tax, the buildings as mentioned in the amendment for Section 101(c) of

Chennai City Municipal Corporation Act, 1919.

¾ To levy property tax for all the buildings, including buildings used for educational purposes except such buildings

as mentioned in the amendment issued for Section 101(c) of Chennai City Municipal Corporation Act, 1919.

¾ To levy property tax for the buildings used for educational purpose by the Government aided institutions for

conducting self-ﬁ nancing courses as mentioned in the amendment issued for Section 101(c) of Chennai City

Municipal Corporation Act, 1919.

¾ To levy property tax at the rate of residential buildings plus 60% surcharge of such tax for all the buildings

used for educational purposes and for the buildings used for educational purpose by the Government aided

institutions for conducting self-ﬁ nancing courses as per Section 172(1) of Tamil Nadu Panchayats Act, 1994.

¾ To levy property tax for the above such buildings form II/2017-2018, i.e. the period of amendment issued to

Chennai City Municipal Corporation Act, 1919 for Section 101(c).

¾ To publish in Government Gazette and local news papers for submission of objection Under Section 98-A of

Chennai City Municipal Corporation Act, 1919.