Date: 2019-04-10Category: Not ApplicableState: Tamil NaduCountry: India
TAMIL NADU LABOUR WELFARE BOARD, CHENNAI-600 006 - Unpaid Accumulation paid by various Establishment under Section 13(3) of Tamil Nadu Labour Welfare Fund Act, 1972 and Rules 1973 etc.
**Executive Summary**
This document is a notification from the Greater Chennai Corporation, Revenue Department, concerning amendments to the Chennai City Municipal Corporation Act of 1919 regarding property tax. The key amendment focuses on levying property tax on buildings used for educational purposes, including those with self-financing courses. The notification was issued on March 2, 2018, and states that the Chennai Corporation will consider the changes after 30 days from the date of publication.
**Key Points / Main Content**
* **Amendment to Chennai City Municipal Corporation Act, 1919:**
* Section 101(c) is amended to specify that buildings used for educational purposes, including those with self-financing courses, are subject to property tax, except for buildings specifically exempted.
* The expression "clauses (a), (c) and (e)" is substituted to "clauses (a) and (e)".
* **Property Tax Levy:**
* All buildings used for educational purposes, including those with government aid conducting self-financing courses, are subject to property tax, except those specifically exempted by the amendment.
* Property tax will be levied at the rate of residential buildings plus a 60% surcharge, as per Section 172(1) of the Tamil Nadu Panchayats Act, 1994.
* The property tax will be levied starting from II/2017-2018, coinciding with the amendment of Section 101(c).
* **Special Officer/Council Resolution 190/2018 Sanctions:**
* Exemption from property tax for buildings mentioned in the amendment for Section 101(c).
* Levy of property tax on all buildings used for educational purposes, excluding those exempted.
* Levy of property tax on buildings used for educational purposes by government-aided institutions with self-financing courses.
* **Objections and Publication:**
* The notification is published to solicit objections under Section 98-A of the Chennai City Municipal Corporation Act, 1919.
* The proposal will be considered by the Chennai Corporation after 30 days from the publication date.
**Impact Analysis**
**Stakeholder: Private Educational Institutions**
* **Impact:** Previously exempt private educational institutions will now be subject to property tax.
* **Action Required:** Prepare for the assessment and payment of property tax.
**Stakeholder: Government-Aided Educational Institutions running Self-Financing Courses**
* **Impact:** These institutions will now be subject to property tax.
* **Action Required:** Prepare for the assessment and payment of property tax.
**Stakeholder: General Public**
* **Impact:** Potential increase in the cost of education as institutions may pass on the property tax burden.
* **Action Required:** Review the notification and submit any objections in writing to the Commissioner within the stipulated period.
Key Entities Referenced
Chennai City Municipal Corporation Act, 1919: Primary act being amended to allow for property tax on certain educational institutions in Chennai.
Tamil Nadu Municipal Laws (Second amendment) Act, 2018: Act amending the Chennai City Municipal Corporation Act, 1919.
Chennai: Location where the mentioned act applies to educational institutions.
Tamil Nadu Panchayats Act, 1994: Referenced to define property tax surcharge calculation for educational institutions.
Greater Chennai Corporation: Local body responsible for implementing and enforcing the property tax amendments.