[Act No. 19 of 2023]

[05th May, 2023]

PREAMBLE

An Act further to amend the Tamil Nadu Urban Local Bodies Act, 1998.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-fourth Year of the Republic of India as follows:-

1 Short title and commencement

(1) This Act may be called the Tamil Nadu Urban Local Bodies (Amendment) Act, 2023.

(2) It shall be deemed to have come into force on the 13th day of April 2023.

2 Substitution of section 91

For section 91 of the Tamil Nadu Urban Local Bodies Act, 1998 (Tamil Nadu Act 9 of 1999) (hereinafter referred to as the principal Act), the following section shall be substituted, namely:--

"91. Levy and collection of education tax.--

The council may levy education tax within its area at such rate not exceeding five per cent of the annual value of all lands, buildings, telecommunication towers and storage structures built on or attached to land, as the council may determine, and collect such tax.".

3 Validation

Notwithstanding anything contained in the principal Act, the education tax levied, collected or paid under the principal Act during the period commencing on and from the 13th day of April 2023 and ending with the date of publication of this Act in the Tamil Nadu Government Gazette, shall, for all purposes be deemed to be, and to have always been validly levied, collected or paid in accordance with law as if section 91 of the principal Act, as substituted by section 2 of this Act had been in force at all material times when such tax was levied, collected or paid and accordingly all acts, proceedings or things done or taken by any authority or officer in connection with the collection or payment of such tax shall for all purposes be deemed to be and to have always been validly done or taken in accordance with law.