The Tamil Nadu Urban Land Tax Act, 1966 (the tamilnadu urban land tax act 1)

What the law governs

The Tamil Nadu Urban Land Tax Act, 1966 governs the levy and assessment of tax on urban land in areas where the law is in force. It provides for urban land tax authorities and tribunals, determination of market value, assessment and recovery, appeals, exemptions and surveys of urban land.

The law applied in the City of Madras from dates specified in its commencement provisions. It also allows the Government, through an approved and published notification, to bring other municipal towns, townships and specified nearby areas within its scope, or to cancel such a notification. The text also extends the law to the Madras City Belt Area, subject to the stated treatment of villages lying partly within sixteen kilometres.

Who may be affected

The Tamil Nadu Urban Land Tax Act, 1966 may affect:

• Owners of urban land, including certain mortgagees in possession and persons entitled to receive rent or profits.
• Assessees who must pay urban land tax or whose tax liability is being determined.
• Occupiers, including tenants and rent-free occupants, in circumstances where recovery may be made from an occupier.
• Buyers, sellers and other transferees because the law requires transferors and transferees to give notice of a transfer.
• Trustees, guardians, managers, receivers and persons holding land for religious or charitable purposes when they fall within the definition of owner.

Key provisions

The Tamil Nadu Urban Land Tax Act, 1966 includes provisions covering:

• Appointment of the Commissioner, Assistant Commissioners and other urban land tax authorities.
• Constitution of tribunals.
• Returns to be submitted by owners, including returns required in specified cases.
• Collection of information and determination of market value by the Assistant Commissioner.
• Assessment where no return is filed.
• Demand notices, including separate notices for each fasli year.
• Assessment of urban land tax that has escaped assessment.
• Urban land tax as a first charge on the urban land.
• Appeals to the tribunal against orders of the Assistant Commissioner and provision for refunds.
• Government power to exempt or reduce urban land tax, together with listed exemptions.
• Revision, correction of apparent errors, service of notices, entry upon land and penalties.

A fasli year begins on 1 July. The Act defines each urban land by reference to the land comprised in a survey number or subdivision number.