G.O.(Ms).No.90, Amendment to the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017
The Housing and Urban Development [UD4(1)] Department issued G.O.(Ms).No.90 dated 2 July 2021 to amend the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017. The amendment replaces the period stated in rule 3, clause (ix), sub-clause (a), from forty eight months to fifty one months.
What the document does
The Housing and Urban Development [UD4(1)] Department issued G.O.(Ms).No.90 dated 2 July 2021 under the Tamil Nadu Town and Country Planning Act, 1971. It amends one time period in the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017.
The notification was made using the powers under clause (bb) of sub-section (2) of section 122, read with section 113-C of the Tamil Nadu Town and Country Planning Act, 1971. The Government directed that the notification be published in the Tamil Nadu Government Gazette, Extraordinary, dated 2 July 2021.
The change
The amendment applies to rule 3, clause (ix), sub-clause (a), of the Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017.
The only textual change stated in the notification is:
- The words "within forty eight months" are replaced with "within fifty one months".
- This increases the period in that provision by three months.
- No other wording or requirement is amended in the supplied notification.
The source does not explain which event starts the fifty one month period. That must be checked from the full text of rule 3, clause (ix), sub-clause (a), and the other applicable building records.
Who may be affected
G.O.(Ms).No.90 may affect building owners, applicants, professionals and public authorities dealing with the assessment and collection of an amount for exemption of buildings under section 113-C of the Tamil Nadu Town and Country Planning Act, 1971.
A person whose case depends on the deadline in rule 3, clause (ix), sub-clause (a), should use the revised period of fifty one months rather than forty eight months. The notification does not state any amount, rate or fee, and it does not describe the conditions for obtaining an exemption.
Administrative circulation
The notification was circulated to the Director of Town and Country Planning, the Member Secretary of the Chennai Metropolitan Development Authority, all District Collectors and other listed government departments. Hitesh Kumar S Makwana, Principal Secretary to Government, signed the order and notification.
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Common questions
What deadline did G.O.(Ms).No.90 change?
It changed the wording in rule 3, clause (ix), sub-clause (a), from "within forty eight months" to "within fifty one months".
Does the notification change the amount payable for a building exemption?
The notification does not state or change any amount, rate or fee. It only substitutes a time period in one provision.
Does the notification explain when the fifty one month period begins?
No. The supplied notification does not identify the event from which the period is calculated, so the full wording of the relevant rule must be checked.
Was the amendment ordered to be published in the Tamil Nadu Government Gazette?
Yes. The Housing and Urban Development [UD4(1)] Department directed publication in the Tamil Nadu Government Gazette, Extraordinary, dated 2 July 2021.
