Amendment to the Tamil Nadu Urban Land Tax Rules
The Government of Tamil Nadu Revenue Department issued Government Order (Ms.) No. 24, Revenue and D.M. [ULC.3(1)], dated 9 January 2018, amending the Tamil Nadu Urban Land Tax Rules, 1966. The amendment replaces the fee table in rule 18 and sets fees for returns, refund and stay applications, record corrections, document inspection or copies, and other petitions.
What the amendment does
The Government of Tamil Nadu Revenue Department made the amendment using the powers conferred by section 43 of the Tamil Nadu Urban Land Tax Act, 1966. Government Order (Ms.) No. 24, Revenue and D.M. [ULC.3(1)], dated 9 January 2018, substitutes a new fee table in rule 18 of the Tamil Nadu Urban Land Tax Rules, 1966.
The notification was published in the Tamil Nadu Government Gazette on 7 February 2018 as SRO A-4/2018.
Who may be affected
The revised table applies to urban land owners and other people making applications or petitions under the Tamil Nadu Urban Land Tax Act, 1966. It also applies to applications made to the Government, the Commissioner of Land Reforms, the Tribunal, the Director of Urban Land Tax, the Assistant Commissioner, the Urban Land Tax Officer, or another officer or authority.
Property owners may particularly encounter the table when filing an urban land return, seeking a refund, correcting an apparent record error, or requesting inspection or a copy of a public document.
Fees in the substituted table
The amendment specifies the following fees:
- Return by an urban land owner to the Assistant Commissioner under section 7: Nil.
- Application to the Urban Land Tax Officer for refund of excess urban land tax under section 21: Rs. 40.
- Application to the Commissioner of Land Reforms under section 30(1): Rs. 100.
- Application to the Commissioner of Land Reforms to stay execution of a decision or order under section 30(2): Rs. 100.
- Application to urban land tax authorities to correct an error apparent on the face of the record under section 32: Nil.
- Application to inspect or obtain a copy of a public document under the Act: Rs. 40.
Other applications and petitions
For applications or petitions not otherwise listed, the fee is:
- To the Government, Commissioner of Land Reforms, or Tribunal: Rs. 100.
- To the Director of Urban Land Tax, Assistant Commissioner, or Urban Land Tax Officer: Rs. 50.
- To any other officer or authority: Rs. 50.
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Common questions
Is there a fee for an urban land owner to file a return?
No. The fee for a return submitted by an urban land owner to the Assistant Commissioner under section 7 is Nil.
How much does it cost to inspect or obtain a copy of a public document?
An application to inspect or obtain a copy of a public document under the Tamil Nadu Urban Land Tax Act, 1966 carries a fee of Rs. 40.
Is there a fee to correct an apparent error in an urban land tax record?
No. An application to the urban land tax authorities to correct an error apparent on the face of the record under section 32 has a Nil fee.
What is the fee for seeking a refund of excess urban land tax?
An application to the Urban Land Tax Officer for refund of excess urban land tax under section 21 carries a fee of Rs. 40.
