Date: 2020-03-04Category: Not ApplicableState: Tamil NaduCountry: India
TAMIL NADU LABOUR WELFARE BOARD, CHENNAI-Tamil Nadu Labour Welfare Fund Act 1972 and Rules 1973 - Unpaid Accumulation paid by Various Establishment under Section 13(3) of Tamil Nadu Labour Welfare Fund Act 1972 and Rules 1973
**Executive Summary**
This document is a notification from the Government of Tamil Nadu, published in the Tamil Nadu Government Gazette on March 7, 2018. It announces amendments to the Chennai City Municipal Corporation Act, 1919, regarding property tax. The key change involves levying property tax on buildings used for educational purposes, including those with self-financing courses. Objections to the proposed changes can be submitted to the Commissioner within 30 days of the notification's publication.
**Key Points / Main Content**
* **Amendments to Chennai City Municipal Corporation Act, 1919:**
* Section 101(c) of the Chennai City Municipal Corporation Act, 1919 has been amended.
* Property tax will now be levied on buildings used for educational purposes, including hostels and libraries, except those run by the Government, Corporation, local authority, or institutions aided by the Government and buildings used for charitable purposes.
* Buildings used for educational purposes by Government-aided institutions conducting self-financing courses are now subject to property tax.
* **Resolution:**
* Exemption from property tax for buildings mentioned in the amendment for Section 101(c).
* 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.
* Levy property tax for the buildings used for educational purpose by the Government aided institutions for conducting self-financing courses.
* Property tax for educational buildings and Government-aided institutions with self-financing courses will be at the rate of residential buildings plus a 60% surcharge, as per Section 172(1) of the Tamil Nadu Panchayats Act, 1994.
* Property tax for the above such buildings form II/2017-2018, i.e. the period of amendment issued to Chennai City Municipal Corporation Act, 1919 for Section 101(c).
* **Objections:**
* Notification published as per Section 98-A of Chennai City Municipal Corporation Act, 1919.
* The proposal to levy property tax on educational institutions will be taken up after 30 days from publication.
* Objections may be submitted in writing to the Commissioner, Greater Chennai Corporation, Ripon Buildings, Chennai-600 003 within 30 days of publication.
**Impact Analysis**
**Stakeholder: Private Educational Institutions and Government-Aided Institutions with Self-Financing Courses**
* **Impact:** These institutions will now be subject to property tax. The tax rate will be equivalent to the rate for residential buildings plus a 60% surcharge.
* **Action Required:** Institutions must prepare to pay property tax and have the option to submit any objections to the proposed tax imposition to the Commissioner within 30 days.
**Stakeholder: Greater Chennai Corporation**
* **Impact:** The Corporation will need to implement the new property tax levy and process any objections received.
* **Action Required:** The Corporation must take up the proposed tax imposition after 30 days and collect any objections to it.
**Stakeholder: Commissioner, Greater Chennai Corporation**
* **Impact:** The Commissioner is the contact person for property tax complaints.
* **Action Required:** The Commissioner must consider written objections to the changes within the 30 day period.
Key Entities Referenced
Chennai City Municipal Corporation Act, 1919: Primary law being amended regarding property tax in Chennai.
Tamil Nadu Municipal Laws (Second Amendment) Act, 2018: Act amending the Chennai City Municipal Corporation Act, 1919.
Chennai: Location where property tax regulations are being revised.
Greater Chennai Corporation: Local body responsible for levying property tax in Chennai.