Tamil nadu act 015 of 1987 : Tamil Nadu District Municipalities (Second Amendment) Act, 1987

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu District Municipalities (Second Amendment) Act, 1987.

(2) It shall come into force at once.

Section 2. Amendment of section 23, Tamil Nadu Act V of 1920

2. Amendment of section 23, Tamil Nadu Act V of 1920.- section 23 of the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) (hereinafter referred to as the principal Act), the following proviso shall be added at the end, namely:-

"Provided that nothing contained in this section shall apply to the Taxation Appeals Committee referred to in section 23-A.".

Section 3. Insertion of new Section 23-A in Tamil Nadu Act V of 1920

3. Insertion of new Section 23-A in Tamil Nadu Act V of 1920.- After section 23 of the principal Act, the following section shall, be inserted, namely:-

"23-A. Taxation Appeals Committee.-Notwithstanding anything contained in this Act,-

(i) for every municipality, there shall be a Taxation Appeals Committee which shall consist of the following persons, namely:-

(a) in the case of any special grade or selection grade municipality, the District Revenue Officer having jurisdiction over such municipality and in the case of any other municipality, the Revenue Divisional Officer having jurisdiction over such municipality:

(b) the Assistant Executive Engineer of the Public Works Department having jurisdiction over the municipality;

(c) the chairman of the municipality; and

(d) two councilors elated by the council;

(ii) the District Revenue Officer or the Revenue Divisional Officer referred to in sub-clause (a) of clause (i) shall be the Chairman of the Taxation Appeals Committee;

(iii) the business of the Taxation Appeals Committee shall be transacted in accordance with the rules made by the State Government in this behalf."

Section 4. Amendment of section 24, Tamil Nadu Act V of 1920

4. Amendment of section 24, Tamil Nadu Act V of 1920.- To section 24 of the principal Act, the following proviso shall be added at the end, namely:-

"Provided that nothing contained in this section shall apply to the Taxation Appeals Committee referred to in section 23-A.

Section 5. Amendment of section 41, Tamil Nadu Act V of 1920

5. Amendment of section 41, Tamil Nadu Act V of 1920.- In section 41 of the principal Act, in sub-section (1), after the words "exceeds or abuses its powers", the words "or if in their opinion the financial stability of the municipality is threatened" shall be inserted.

Section 6. Amendment of Schedule IV, Tamil Nadu Act V of 1920

6. Amendment of Schedule IV, Tamil Nadu Act V of 1920.- In Schedule IV to the principal Act,-

(a) in rule 3, for the proviso, the following proviso shall be substituted, namely:-

"Provided that in the case of taxes payable; by the executive authority, the original assessment shall be made by the Regional Director of Municipal Administration."

(b) in rule 4, in sub-rules (1),-

(i) for the word "council" the words "executive authority" shall be substituted;

(ii) for the words "it may direct the executive authority to amend", the words "the executive authority may amend" shall be substituted;

(iii) for the proviso, the following proviso shall be substituted, namely:-

"Provided that no such amendment in the said books shall be made where it involves an increase in the assessment, unless the person concerned shall have been afforded a reasonable opportunity to show cause to the executive authority why the assessment books ???

(c) in rule 6, for the proviso, the following proviso shall be substituted, namely:-

"Provided that the value of any land or building the tax for, which is payable by the executive authority shall be determined by the Regional Director of Municipal Administration."

(d) in rule 23,-

(i) in the opening portion, for the words "the council", "the words the Taxation Appeals Committee" shall be substituted;

(ii) for item (a), the following items shall be substituted, namely:-

"(a) assessment made by the Regional Director of Municipal Administration under rule 3;

(aa) any order passed by the executive authority under rule 4,

(e) rule 24 shall be omitted;

(f) in rule 26, for the words "the council" occurring in two places, the words "the Taxation Appeals Committee" shall be substituted;

(g) in rule 26-A, for the words "the Council" occurring in three places, the words "the Taxation Appeals Committee" shall be substituted;

(h) for rule 27, the following rule shall be substituted, namely:-

"27. The assessment books maintained under sub-rule (1) of rule 2 shall be corrected in accordance with the decision of the, Taxation Appeals Committee and in the event of the amount of any tax being reduced or remitted by the said Committee, the executive authority shall grant a refund accordingly.";

(i) in rule 28, for the words "the adjudication of the council", the words "the decision of the Taxation Appeals ???

(j) in rule 28-A, for sub-roles (1) and (2), the following sub-rules shall be substituted, namely:

"(1) The powers of the executive authority under rule 4 and of the Taxation Appeals Committee under rule 23 shall, during any period in respect of which the State Government may, by notification, so direct, be exercised by a special officer appointed by them and thereupon the executive authority, or as the case may be, the Taxation Appeals Committee, shall cease to exercise the said powers during the said period, and-

(i) rule 4 shall have effect as if for the expression "executive authority" occurring therein, the expression "special officer appointed under rule 28-A" were substituted;

(ii) rule 23, rules 25 to 28 shall have effect as if for the expression "Taxation Appeals Committee" wherever it occurs in those rules, the expression "special officer appointed under rule 28-A" were substituted;

(iii) clause (b) of rule 26 shall have effect as if for the expression "executive authority", the expression "special officer appointed under rule 28-A" were substituted.

(2) The special officer appointed under sub-rule (1) shall have all the powers of the executive authority under rule 4 and clause (b) of rule 26 and of the Taxation Appeals Committee under rule 23, rules 25 to 28; as are necessary for the purpose of exercising his powers under the said sub-rule and he shall be entitled to the same protection as the executive authority, or the Taxation Appeals Committee, as the case may be, is entitled.".