Home India Part III-Section 2 TAMIL NADU VANNIYAKULA KSHATRIYA PUBLIC CHARITABLE TRUSTS AN...
Date: 2022-03-09 Category: Not Applicable State: Tamil Nadu Country: India

TAMIL NADU VANNIYAKULA KSHATRIYA PUBLIC CHARITABLE TRUSTS AND ENDOWMENTS BOARD - Notification regarding exchange of land pertaining to Nanjai Edaiyar Sankara Kandaswami Kandar Trust, Paramathi Velur, Namakkal District

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 Government of Tamil Nadu, published on March 7, 2018, regarding amendments to the Chennai City Municipal Corporation Act, 1919, specifically concerning property tax. The key change involves the imposition of property tax on buildings used for educational purposes, including those running self-financing courses with government aid, with some exceptions. The public has 30 days from the notification date to submit any objections. **Key Points / Main Content** * **Legislative Amendment:** * Amendments to Section 101(c) of the Chennai City Municipal Corporation Act, 1919, have been issued. * **Property Tax on Educational Institutions:** * Buildings used for educational purposes, including those with government-aided self-financing courses, are now subject to property tax. * Exemptions exist for buildings used for charitable purposes and institutions aiding destitute individuals or animals. * **Tax Rate:** * Educational institutions will be taxed at the residential rate plus a 60% surcharge, as per the Tamil Nadu Panchayats Act, 1994, Section 172(1). * **Implementation Period:** * The amendment is effective from period II/2017-2018. * **Objections:** * The notification is being published to allow for the submission of objections under Section 98-A of the Chennai City Municipal Corporation Act, 1919. * **Process After Notification:** * The proposed changes will be considered by the Chennai Corporation 30 days after the notification date. **Impact Analysis** **Educational Institutions (Including Government-Aided, Self-Financing Courses)** * **Impact:** Subject to property tax on their buildings, increasing their operating costs. * **Action Required:** Review their financial planning to account for the new tax liability and submit any objections to the Commissioner of Greater Chennai Corporation within 30 days of the notification date (March 7, 2018). **Greater Chennai Corporation** * **Impact:** Increase in revenue due to expanded property tax base; need to manage objections and implement the new tax rules. * **Action Required:** Review and consider any objections received within the 30-day period, and prepare for the implementation of the revised property tax regulations. **Public/Citizens** * **Impact:** N/A * **Action Required:** Review the notification. Submit objections if you think you will be impacted.

Key Entities Referenced

Chennai City Municipal Corporation Act, 1919: Governs property tax levies by the Greater Chennai Corporation. Tamil Nadu Municipal Laws (Second Amendment) Act, 2018: Amends the Chennai City Municipal Corporation Act, 1919, specifically regarding property tax. Section 101 of the Chennai City Municipal Corporation Act, 1919: Deals with exemptions from property tax and is being amended. Greater Chennai Corporation: The municipal body responsible for levying property tax in Chennai. Chennai: Applicability of property tax laws within Chennai limits.
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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. 10] CHENNAI, WEDNESDAY, MARCH 7, 2018 Maasi 23, 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÷÷ ïïì숈FFõõ¼¼‹‹ èè™™MM GGÁÁõõùù è膆®®ì샃è蜜 ee¶¶ ªªê꣣ˆˆ¶¶ õõKK MMFF‚‚èè êꆆìì FF¼¼ˆˆîî‹‹ ªªõõOOJJì슊ðð††´´œœ÷÷¶¶ ððŸŸPPòò ÜÜPPMM‚‚¬¬èè .... .... .... 22-24 [21] DTP—III-2 (10)22 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-7/2018 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£õ¶ 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÷¶. AMEDMENTS 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¶ MK 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‹ ⇠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 àŠðì 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¬÷ ïìˆFõ¼‹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¬÷ ïìˆFõ¼‹ 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÷¶.Mar. 7, 2018] TAMIL NADU GOVERNMENT GAZETTE 23 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 of 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 OF 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 dump. 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 except mentioned in the above, including all the buildings used for educational purpose are subject to levy property tax and the buildings used 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 form 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, 1919.24 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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