Amendment to the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017
The Housing and Urban Development Department, through G.O. Ms. No. 89, Housing and Urban Development [UD4(3)], dated 21 June 2019, amended the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017. The amendment replaces a period of twenty four months with thirty months in rule 3, clause (ix), sub-clause (a).
What the notification does
The Housing and Urban Development Department issued G.O. Ms. No. 89, Housing and Urban Development [UD4(3)], dated 21 June 2019, to amend the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017. The notification was published in the Tamil Nadu Government Gazette Extraordinary on 21 June 2019 as No. SRO A-20(a)/2019.
The amendment makes one specific change to the wording of the 2017 rules. It does not reproduce or explain the rest of those rules.
Legal basis
G.O. Ms. No. 89 states that the Governor of Tamil Nadu made the amendment using the powers conferred by clause (bb) of sub-section (2) of Section 122, read with Section 113-C, of the Tamil Nadu Town and Country Planning Act, 1971 (Tamil Nadu Act 35 of 1972).
The notification concerns rules for assessing and collecting an amount connected with exemption of buildings under that legal framework.
Key change
The amendment to the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017 provides that:
- In rule 3, clause (ix), sub-clause (a), the words “within twenty four months” are replaced with “within thirty months”.
- The stated period is therefore extended by six months.
- No other wording or provision is changed on the supplied Gazette page.
Who should check its effect
The amendment is relevant to building owners, buyers and professionals dealing with a matter governed by rule 3, clause (ix), sub-clause (a), of the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017.
The Gazette page does not explain what action, eligibility condition or process must be completed within the revised thirty month period. It also does not provide property categories or individual eligibility criteria. A reader assessing a particular building would therefore need the text of the 2017 rules to identify what the time period covers and whether it applies to that building.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
What time limit did the amendment change?
It replaced “within twenty four months” with “within thirty months” in rule 3, clause (ix), sub-clause (a), of the 2017 rules.
Did the notification replace the entire 2017 rules?
No. It makes a specific amendment to one time period in the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017.
Does the Gazette page explain what must be done within thirty months?
No. The page only records the substitution of the time period and does not explain the action or condition to which it applies.
Can I tell from this notification alone whether my building is affected?
No. The notification does not state property categories or eligibility criteria. It is relevant if the building matter falls under rule 3, clause (ix), sub-clause (a), of the 2017 rules.
