Home India Part III-Section 2 TAMIL NADU LABOUR WELFARE BOARD, CHENNAI-600 006 - Unpaid Ac...
Date: 2019-04-10 Category: Not Applicable State: Tamil Nadu Country: 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.

Issued by Part III-Section 2 · Not Applicable

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Executive Summary & Key Takeaways

**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.
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© [Regd. No. TN/CCN/467/2012-14. GOVERNMENT OF TAMIL NADU [R. Dis. No. 197/2009. 2018 [Price : Rs. 1.60 Paise. TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY No. 15] CHENNAI, WEDNESDAY, APRIL 11, 2018 Panguni 28, Hevilambi, Thiruvalluvar Aandu–2049 Part III—Section 2 Statutory Notifi cations and Orders issued by Heads of Departments. NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC. CONTENTS Pages. ªªðð¼¼ïïèèóó ªªêê¡¡¬¬ùù ññ££ïïèèó󣣆†CC ((õõ¼¼õõ££ŒŒ ¶¶¬¬øø)) îîQQòò££˜˜ èè™™MM GGÁÁõõùù è膆®®ì샃è蜜 ññŸŸÁÁ‹‹ ÜÜóó²² ààîîMM ªªððŸŸÁÁ ²²òòGGFF ðð®®ŠŠ¹¹è謬÷÷ ïïì숈FF õõ¼¼‹‹ èè™™MM GGÁÁõõùù è膆®®ì샃è蜜 ee¶¶ ªªê꣣ˆˆ¶¶ õõKK MMFF‚‚èè êꆆìì FF¼¼ˆˆîî‹‹ ªªõõOOJJì슊ðð††´´œœ÷÷¶¶ ððŸŸPPòò ÜÜPPMM‚‚¬¬èè .... .... .... 30-32 [29] DTP—III-2 (15)30 TAMIL NADU GOVERNMENT GAZETTE [Part III—Sec. 2 NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC. ªªðð¼¼ïïèèóó ªªêê¡¡¬¬ùù ññ££ïïèèó󣣆†CC õõ¼¼õõ££ŒŒ ¶¶¬¬øø îîQQòò££˜˜ èè™™MM GGÁÁõõùù è膆®®ì샃è蜜 ññŸŸÁÁ‹‹ ÜÜóó²² ààîîMM ªªððŸŸÁÁ ²²òòGGFF ðð®®ŠŠ¹¹è謬÷÷ ïïì숈FF õõ¼¼‹‹ èè™™MM GGÁÁõõùù è膆®®ì샃è蜜 ee¶¶ ªªê꣣ˆˆ¶¶ õõKK MMFF‚‚èè êꆆìì FF¼¼ˆˆîî‹‹ ªªõõOOJJì슊ðð††´´œœ÷÷¶¶ ððŸŸPPòò ÜÜPPMM‚‚¬¬èè (õ.¶.ï.è. ⇠T1/6481/2008, : 2 ñ£˜„ 2018) No. SRO C-9/2018 ªê¡¬ù ñ£ïèó ºQCð™ ê†ì‹, 1919, HK¾ 100¡ð®, Gò£òñ£ù õ¼ì£‰Fó õ£ì¬èJ¡ Ü®Šð¬ìJ™, ªê¡¬ù ñ£ïèó£†Cò£™ ªê£ˆ¶ õKò£ù¶ MF‚èŠð´Aø¶. õKMFй HK¾ 3(3)-¡ð®, ñ¡øˆF¡ õN裆´îL¡ð®, ªê£ˆ¶ õKJ¬ù G˜íò‹ ªêŒò õNõ¬è ãŸð´ˆîŠð†´œ÷¶. 𣶠îI›ï£´ ïèó£†C ê†ìƒèœ (Þó‡ì£‹ F¼ˆî‹) ê†ì‹-2018, (2018, îI›ï£´ ê†ì‹ 6)-™, ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(c)-‚° W›è‡ìõ£Á ê†ìˆ F¼ˆî‹ ªõOJìŠð†´œ÷¶. AMENDMENTS TO THE CHENNAI CITY MUNICIPAL CORPORATION ACT, 1919. 2. In Section 101 of the Chennai City Municipal Corporation Act, 1919,- (1) for clause, (c), the following clause shall be substituted, namely:- ’’(c) buildings used for educational purpose including hostels and libraries, run by the Government or corporation or any other local authority or institutions aided by the Government and buildings used for charitable purpose of sheltering the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by the council: Provided that the buildings used for educational purpose by the Government aided institutions for conducting self-fi nancing courses shall be subject to levy of property tax;” (2) in the proviso, for the expression “clauses (a), (c) and (e)”, the expression “clause (a) and (e)” shall be substituted. «ñŸð® ê†ì F¼ˆîˆF¡ð®, Mô‚èO‚èŠð†ì 膮ìƒè¬÷ îM˜ˆ¶, è™M ðò¡ð£†®Ÿè£ù 膮ìƒèœ à†ðì ã¬ùò 膮ìƒèœ e¶ ªê£ˆ¶ õK MF‚èŠðì «õ‡´‹ ñŸÁ‹ ÜóC¡ àîM ªðŸÁ ªêò™ð†´ õ¼‹ GÁõùƒèœ ²òGF 𮊹è¬÷ ïìˆF õ¼ñ£J¡ ܂膮ìƒèœ e¶ ªê£ˆ¶ õK MF‚èŠðì «õ‡´‹. Þ¶ ªî£ì˜ð£è ªð¼ïèó ªê¡¬ù ñ£ïèó£†C CøŠ¹ ÜFè£K/ñ¡øˆ b˜ñ£ù‹ â‡-190/2018,  21 HŠóõK 2018-™. ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(c)-Ÿ° ªõOJìŠð†ì F¼ˆîˆF¡ð®, Mô‚èO‚èŠð†ì 膮ìƒèÀ‚°, ªê£ˆ¶ õKJL¼‰¶ Mô‚èO‚辋. ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(c)-Ÿ° ªõOJìŠð†ì F¼ˆîˆF¡ð®, Mô‚èO‚èŠð†ì 膮ìƒè¬÷ îM˜ˆ¶, è™M ðò¡ð£†®Ÿè£ù 膮ìƒèœ à†ðì ã¬ùò 膮ìƒèœ ܬùˆFŸ°‹ ªê£ˆ¶ õK MF‚辋. ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(c)-Ÿ° ªõOJìŠð†ì F¼ˆîˆF¡ð®, è™M ðò¡ð£†®Ÿè£è ÜóC¡ àîM ªðŸÁ ïìˆîŠð´‹ GÁõùƒèœ ²òGF 𮊹è¬÷ ïìˆF õ¼‹ð†êˆF™ ܉GÁõùƒèO¡ 膮ìƒèÀ‚° ªê£ˆ¶ õK MF‚辋. îI›ï£´ ð…ê£òˆ¶‚èœ ê†ì‹, 1994, HK¾-172(1)-¡ð®, °®J¼Š¹ 膮ìƒèÀ‚° MF‚èŠð´‹ Ü®Šð¬ì MAî ªê£ˆ¶ õK»ì¡ 60% «ñ™ õKJ¬ù (Surcharge) «ê˜ˆ¶ MFŠð¶ «ð£ô, è™M ðò¡ð£†®Ÿè£ù ܬùˆ¶ 膮ìƒèœ ñŸÁ‹ è™M ðò¡ð£†®Ÿè£è ÜóC¡ àîM ªðŸÁ ²òGF 𮊹è¬÷ ïìˆF õ¼‹ GÁõùƒèO¡ 膮ìƒèœ ÝAòõŸP¡ e¶ ªê£ˆ¶ õKò£è MF‚辋. ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 101(c)-Ÿ° F¼ˆî‹ ªõOJìŠð†´œ÷ è£ôñ£ù II/2017-2018-L¼‰¶, «ñŸð® 膮ìƒèÀ‚° ªê£ˆ¶ õK MF‚辋. ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 98-A¡ð® ݆«êð¬íè¬÷ ÜOŠðîŸè£è ÜÜóóCCîî›› ñŸÁ‹ ªêŒFˆî£œèO™ ÜPMŠ¹èœ ªõOJ´õ‹, ÜÂñF ÜOˆ¶œ÷¶.Apr. 11, 2018] TAMIL NADU GOVERNMENT GAZETTE 31 Þî¡ð®, ªê¡¬ù ñ£ïèó£†C ºQCð™ ê†ì‹, 1919, HK¾ 98-A¡ð®, «ñŸè‡ì º¬øJ™ ªê£ˆ¶ õK MFй ªêŒò àˆ«îC‚èŠð†´œ÷ Mõó‹, ÜPMй ªêŒòŠð´Aø¶. Þ‰î ÜPMй ªõOJìŠð†ì 30 èÀ‚° H¡ù˜, ªê£ˆ¶ õK MFŠH¬ù «ñŸªè£œõ¶ °Pˆ¶ ÞÁF ªêŒòŠð´‹. âù«õ, «ñŸ°PŠH†ì ªê£ˆ¶ õK MFй °Pˆ¶ ݆«êð¬íèœ ã¶I¼ŠH¡, Üî¬ù °PŠH†ì èÀ‚°œ, ⿈¶ Íôñ£è ݬíò˜, ªð¼ïèó ªê¡¬ù ñ£ïèó£†C, KŠð¡ 膮ì‹, ªê¡¬ù-600 003 â¡ø ºèõK‚° ÜŠð¤ìô£‹. ªê¡¬ù-600 003, ºº¬¬ùùõõ˜˜.. î.. è裣˜˜ˆˆFF««èèòò¡¡,, 2018 ñ£˜„ 6. ݬíò˜. GREATER CHENNAI CORPORATION REVENUE DEPARTMENT NOTIFICATION (R.D.C. No. G1/6481/2008 dated 2nd March 2018) Under Section 100 of Chennai City Municipal Corporation Act, 1919, the property tax is levied by Greater Chennai Corporation based on the annual rent reasonably be expected to let from month to month or from year to year. The Property tax shall be assessed with reference to the guidelines issued by the Council under Taxation Rule 3(3). Government of Tamil Nadu have issued amendment for Section 101(c) of Chennai City Municipal Corporation Act, 1919 vide No. 6 of 2018 of Tamil Nadu Municipal Laws (Second amendment) Act, 2018 as follows: AMENDMENTS TO THE CHENNAI CITY MUNICIPAL CORPORATION ACT, 1919. 2. In Section 101 of the Chennai City Municipal Corporation Act, 1919,- (1) for clause (c), the following clause shall be substituted, namely:- “(c) buildings used for educational purpose including hostels and libraries, run by the Government or Corporation or any other local authority or institutions aided by the Government and buildings used for charitable purpose of sheltering the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by the council: Provided that the buildings used for educational purpose by the Government aided institutions for conducting self-fi nancing courses shall be subject to levy of property tax,”; (2) in the proviso, for the expression “clauses (a), (c) and (e)”, the expression “clauses (a) and (e)” shall be substituted. As such, all the buildings except mentioned in the above, including all the buildings used for educational purposes are subject to levy property tax and the buildings used for educational purpose by the Government aided institutions for conducting self-fi nancing courses shall be subject to levy of property tax. In the Special Offi cer/Council Resolution No. 190/2018, dated 21st February 2018, the Council have accorded sanction (cid:190) To exempt from levy of Property Tax, the buildings as mentioned in the amendment for Section 101(c) of Chennai City Municipal Corporation Act, 1919. (cid:190) To levy property tax for all the buildings, including buildings used for educational purposes except such buildings as mentioned in the amendment issued for Section 101(c) of Chennai City Municipal Corporation Act, 1919. (cid:190) To levy property tax for the buildings used for educational purpose by the Government aided institutions for conducting self-fi nancing courses as mentioned in the amendment issued for Section 101(c) of Chennai City Municipal Corporation Act, 1919. (cid:190) To levy property tax at the rate of residential buildings plus 60% surcharge of such tax for all the buildings used for educational purposes and for the buildings used for educational purpose by the Government aided institutions for conducting self-fi nancing courses as per Section 172(1) of Tamil Nadu Panchayats Act, 1994. (cid:190) To levy property tax for the above such buildings from II/2017-2018, i.e. the period of amendment issued to Chennai City Municipal Corporation Act, 1919 for Section 101(c). (cid:190) To publish in Government Gazette and local news papers for submission of objection Under Section 98-A of Chennai City Municipal Corporation Act, 1919.32 TAMIL NADU GOVERNMENT GAZETTE [Part III—Sec. 2 This notifi cation is published as per Section 98-A of Chennai City Municipal Corporation Act, 1919. The Proposed changes stated above would be taken up for consideration by Chennai Corporation after 30 days from the date of publication of this notice. Objections if any, in this regard may be informed within the stipulated period in writing to the Commissioner, Greater Chennai Corporation, Ripon Buildings, Chennai-600 003. Chennai-600 003, DR. D. KARTHIKEYAN, 6th March 2018. Commissioner. PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

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