The Tamil Nadu District Municipalities Act, 1920

THE TAMIL NADU DISTRICT MUNICIPALITES ACT, 1920
THE TAMIL NADU DISTRICT MUNICIPALITIES

ACT, 1920
(TAMIL NADU ACT V OF 1920)
CONTENTS
SECTION
PAGE
PART - I
CHAPTER - I
PRELIMINARY
1.
2.
3.
3-A.
3-B.
3-C.
3-D.
3-E.
3-F.
3-G:
3-GG.
3-GGG.
3-H.
3-I.
3-J.
3-K.
Title and extent

Repeal...........................................................................................
of enactments
Definitions
..................................................................................
CHAPTER I-A
.......................................................................................
THIRD GRADE MUNICIPALITIES
............
Application of Chapter
...............................................................................
Formation of
Third Grade Municipalities
Constitution
of Third Grade Municipalities
.................................................
Incorporation
of Third Grade Municipality
............................................
Alteration
of classification of transitional area
..............................................
Strength of a Third Grade Municipality
Duration
of Third Grade Municipality
...................................................
Appointment
of Special officer in certain circumstances
.......................................................
Appointment
of Special Officer in certain circumstances
..........................
Election
of members to Third Grade Municipality
.......................
Reservation
of seats
..................................
Division
of Third Grade Municipality into wards
................................................:...................................
Term
of office of members
....................................
.........................................................................
21
21
21
27
27
28
29
29
29
30
30
30
31
31
32
32
SECTION
3-L
3-M
3-MM.
3-N.
Electoral roll
Application of the Act to Third Grade Municipalities
Special provisions relating to village panchayat constituted as
Third Grade Municipality
Chapter to override other laws
CHAPTER I-B
TOWN PANCHAYATS
3-0.
3-P.
...............................................................................
Formation
of town panchayats
Constitution of town panchayats
3-Q.
............................................................
...............................................................
3-R.
.......
Incorporation
of town panchayats
3-S.
Alteration
of classification of panchayat towns
..............................................................
3-T.
Strength
of a town panchayat
.........................................
3-U.
Duration
of town panchayat
......................................................................
ELECTION AND TERM OF OFFICE OF MEMBERS
.......................................................................
3-V.
Election of members to town panchayat
3-W.
Reservation
of seats
....................::::.......::...................
3-X.
Division
of town panchayats into wards
....................................................................................
3-Y.
Term
of office of members
....................................................
3-Z.
Electoral roll ........................................................................
Application
of the Act to town panchayats
3-AA.
................................................................................................
...............................................
3-BB.
Chapter
to override other laws
3-CC.
.....................Special provisions relating to village panchayat Constituted as
.....................town panchayat
.......
PART II
ESTABLISHMENT, CONSTITUTION AND
4.
4-A
4-B
5.
GOVERNMENT OF DISTRICT MUNICIPALITIES

CHAPTER II
CREATION AND ABOLITION OF MUNICIPALITIES
Creation of Municipalities
Townships
Declaration of a Township to be a Municipality
Duration of Municipality
PAGE
32
33
33
33
34
34
35
35
35
36
36
36
36
37
37
38
38
38
38
39
40
41
41
CHAPTER III
CONSTITUTION OF MUNICIPAL AUTHORITIES
6.
7.
7-A.
AUTHORITIES
The Municipal Authorities and their incorporation
Constitution of Council
Election of chairman
42
42
SECTION
PAGE
7-B to 7-F. [***] Omitted

8
9.
10.
11.
12.
12-A.
Term of [***] Councillors and filling of seats

Procedure when no [***] Councillor is elected
[***] Omitted
[***] Omitted
44
45
The Chairman and Vice-Chairman of the Municipality

Procedure when no [Chairman or] Vice-Chairman is elected
46
47
12-B.
Chairman,vice-Chairman or Councillor not to receive remuneration
47
12-BB.
Chairman, vice-Chairman or Councillor to obtain

permission to under take trip to foreign country
Commissioner
12-C.
13.
13-A.
13-B.
14.
15.
16.
17.
18.
18-A.
19.
20.
21.
22.
23.
23-A.
24.
24-A.
24-B.
24-C.
24-D.
24-E.
24-F.
24-G.
24-H.
25.
26.
27.
28.
29.
30.
31.
FUNCTIONS OF THE SEVERAL AUTHORITIES

THE CHAIRMAN AND THE EXECUTIVE AUTHORITY
Functions of the Chairman............................................................
Functions of the Executive Authority ...........................................
Rights of Chairman where a Commissioner has been appointed ......
........................
The Chairman to be member and of every Committee of the Council
Emergency powers of Executive Authority...........................
Power of Executive Authority to incur petty contingent expenditure
coCouncil
.....
. ..................................................................................
[***]
Omitted
Delegation and devolution of functions of Chairman
Rights
and duties of the Commissioner
...............................
THE COUNCIL
....................................................
Functions of the Council
Duties and............................................................................
powers of individual Councillors
Council's
power to call for records
................................................
Executive
authority to carry out Council's resolutions
............................................................
Appointment
of Standing Committee
..............................
Taxation
Appeals Committee
.........................................................
Appointment
of Special Committees
......................................................................
Preparation
of development plan
..........................................................
Wards
Committee
................................................................
Constitution
of Wards Committee
........................................................................................
Term of Office of Chairperson of Wards Committee
Functions and Duties of Wards Committee
Constitution of Area Sabha
Term of Office of Chairperson of Area Sabha
Functions and Duties of Area Sabha
Rules and regulations for proceedings of Council
Appointment
of Joint Committee
....................................
Notification
of
election
...............................................................
Presidency
of Council
...............................................................................
[*
* *] Omitted
.................................................................................
Councillor when to abstain from taking part in discussion and voting
Power of Chairman, vice-Chairman or Councillor to resign
...................
47
47
48
48
48
49
49
49
50
51
52
52
52
52
52
53
53
53
54
55
55
55
55
55
55
55
55
56
56
57
58
SECTION
32.
33.
34.
35.
36.
37.
38.
38-A.
39.
40.
40-A.
40-B.
40-BB
40-C.
41.
42.
PAGE
Acts of Municipal Council, etc., not to be invalidated
by informality, etc.
ADMINISTRATION REPORT
Annual Administration Report
.....................................................................
CONTROLLING AUTHORITIES
Power of State Government and Collector for purposes on control
Collector's power to enforce execution of resolutions
Power
to suspend or cancel resolutions, etc., under Act
............................
Emergency
powers of Collectors
..........................
State
Government's
power to appoint officers to supervise
ss..............................................................
municipality
Control over municipal electrical undertakings
State
Government's power to undertake works for, or to take
.......................................
action in default of a Municipality
State Government to remove Chairman or vice-Chairman
Motion
of no confidence in Chairman or vice-Chairman
.....................
[***]
Omitted
.......................
[***] Omitted
[***] Omitted
State Government's power to dissolve (***) Council
........................................
Powers
of officers acting for, or in default of, Municipal Council
and liability of Municipal Fund
CHAPTER IV
ELECTION AND APPOINTMENT OF COUNCILLORS
ELECTIONS
43.
Election of Municipal Councillors
43-A.
Election of same person for more than one ward
43-AA.
Special provision relating to election
43-B.
Election to the Municipalities including Third Grade Municipalities
and Town Panchayats
43-BB.
Grant of paid holiday to Employees on the day of poll
43-C.
Power of State Government to make election rules
.............
43-D.
.................... Voting machines at elections
Qualifications for inclusion in electoral roll for Municipality and
....................
...........
44.
.................... Publication, thereof
....................
44-A.
Jurisdiction of Civil Courts barred
.I........
.................... Making false declaration
44-B.
.................... [***] Omitted
45.
..................
....................
46.
[***] Omitted
.................... Disqualification of voter
47.
...............
QUALIFICATIONS FOR MEMBERSHIP OF COUNCIL
....................
.................... Qualification of Candidates
48.
....................
................
....................
....................
...........
58
58
59
60
60
61
61
62
63
63
66
68
69
69
70
70
70
71
71
71
75
75
76
76
SECTION
48-A.
Powers of Tamil Nadu State Election Commission
Statements made by persons to the Tamil Nadu State Election
48-B.
Commission
Procedure to be followed by the Tamil Nadu State Election
48-C.
Commission
48-D.
Protection of action taken in good faith
49.
Disqualification of candidates
49-A.
Disqualification for Chairman, Vice-Chairman and Councillor
50.
Disqualification of Councillors
50-A.
Oath or affirmation
51.
Decision of questions of disqualification of Councillors by district
Judge
DISPUTES REGARDING ELECTIONS
51-A.
Election petitions
51-B.
Grounds for declaring elections to be void
CORRUPT PRACTICES
51-C.
Corrupt practices
ELECTION OFFENCES
[***} Omitted
52 to 55
56.
Infringement of secrecy of election
56-A.
Minimum penalty for personation at an election
56-B.
Promoting enmity between classes in connection with election
Prohibition of public meetings on the day preceding the election
56-C.
day and on the election day
56-D.
Disturbances at election meetings
56-E.
Restrictions on the printing of pamphlets, posters, etc
Officers, etc., at elections not to act for candidates or to influence
56-F.
voting
56-G.
Prohibition of canvassing in or near polling stations
56-H.
Penalty for disorderly conduct in or near polling stations
56-I.
Penalty for misconduct at the polling station
56-J.
Penalty for illegal hiring or procuring of conveyances at elections
56-K.
Breaches of official duty in connection with election
56-L.
Removal of ballot papers from polling station to be an offence
56-M.
Other offences and penalties therefor
56-N.
Prosecution regarding certain election offences
[***] Omitted
57-59
60.
Disqualification of persons convicted of election offences
REQUISITIONING OF PROPERTY FOR ELECTION PURPOSES
60-A.
Requisitioning of premises, vehicles, etc,. for election purposes
60-B.
Payment of compensation
60-C
Power to obtain information .
PAGE
76
77
78
78
78
80
80
83
83
84
85
86
87
87
87
87
88
88
89
89
90
90
91
91
92
92
92
92
93
94
96
60-D.
SECTION Powers of entry into and inspection of premises, etc
60-E.
Eviction from requisitioned premises
60-F.
Release of premises from requisition
Delegation of functions of the State Government with regard to
60-G.
requisitioning
60-H.
Penalty for contravention of any order regarding requisitioning
PAGE
96
96
96
97
97
CHAPTER V
POWERS OF MUNICIPAL AUTHORITIES IN RESPECT OF
PROPERTY, CONTRACTS AND ESTABLISHMENT
PROPERTY
61.
61-A.
62.
63.
64.
65.
66.
67.
68.
68-A.
69.
70.
71.
72.
73.
73-A.
74.
75.
76.
76-A.
77.
Vesting of public streets and appurtenances in the Municipal Council

Duty of municipal Council in respect of public streets withdrawn
from its control
98
Collected sewage, etc., to belong to Municipal Council

Power of Board of Revenue to transfer control of endowments to
municipal Council
Inventory of municipal property
Limitation
of power to accept property in trust
...............................................................
Objects
not provided for by this Act
......................................
Procedure
for acquisition of immovable of property under the
......................................................
Land Acquisition Act, 1894
CONTRACTS
Delegation of authority to contract and contractual powers of persons
appointed by Government
Rules regarding the conditions on which contracts may be made
Mode
of executing contracts
................
Establishment
of Municipal Council
......................................................................
The
Secretary,
the Health Officer and the Engineer
.........................................................
Filling
up of the appointment of Health Officer, Engineer or
................................
Electrical Engineer
Filling up of appointments other than those specified in
Sections12-C and 72
Power of State Government to transfer officers and servants of
Municipalities or Corporations
Power of Council to frame service regulations
Power
to punish Municipal Officers or servants
........................................
Power
to grant leave to Establishment
.......................................
Power
of State Government to appoint Health Officer, Engineer or
.....................................................
Electrical Engineer
Special provisions regarding Government servants lent to Council
99
98
99
100
100
100
100
101
102
102
102
103
104
105
105
106
107
107
108
108
SECTION
77-A.
Provincialisation of any class of Municipal officers or servants ...
Teachers (including headmasters) and other persons employed in
77-AA.
connection with the Municipal schools to be Government servant.
Management of certain Municipal Colleges and appointment of
77-B.
staff, etc., thereto .
PART III
CHAPTER VI
TAXATION AND FINANCE
Enumeration of ordinary taxes and powers of Control of State
78.
Government
78-A.
Duty on transfers of property
79.
Special
taxation
.....................................................................
...........................................................................................
80.
Notification
of new taxes
80-A.
Saving for certain
provisions of the Constitution
...........................................................................
......................................
THE PROPERTY TAX
81.
Description and classes of property tax
......................................................
81-A.
Levy
of property tax on a direction by Government
...............................
82.
Method
of assessment of property
83.
General
exemptions
.............................................................
84.
Taxation
to be uniform
.....................................................................................
85.
Property
tax a first charge on property
...............................................................................
86.
Property
tax when payable
......................................................
87.
Vacancy
remission
.........................................................................
88.
Obligation
of transferor and transferee to give notice of transfer
.......................................................................................
Owner's
obligation to give notice of construction, re-construction
..........
89.
or demolition of building
Remission of tax in areas included or excluded in the middle of a
90.
half-year
Power of Executive Authority to call for information and to Enter
91.
upon premises
92.
93-97-A
98.
99.
100.
101.
102.
103.
[***] Omitted
[***] Omitted
TAX ON CARRIAGES AND ANIMALS
General provisions regarding tax on carriages and animals
Liability to tax according to period for which carriage or animal
has been kept
Exemptions
Composition
Forms to be sent to and returned by tax-payers
Grant of license on payment of tax
PAGE
109
110
110
112
113
113
114
114
114
116
117
118
120
121
121
121
122
123
123
124
125
125
126
127
127
127
SECTION
Power to require numbers to be affixed to bicycles, etc
104.
.......................
General
provisions regarding cart-tax
105.
......................................................
106.
Power
to remit tax
....................................................................................
TAXES LEVIABLE UNDER SECTIONS 98 AND 105
PAGE
128
128
129
Prepayment of municipal tax condition precedent to registration

under Tamil Nadu Act V of 1911.
POWERS TO SEIZE CARRIAGES AND CARTS NOT BEARING NUMBERS
Seizure of vehicles not bearing numbers
107.
..................................................
TAX ON ADVERTISEMENTS
107-A.
Tax on advertisements
Prohibition
of advertisements without written Permission of
..............................................................................
107-B.
Executive Authority.
Permission of the Executive Authority to become void in certain
107-C.
cases
107-D.
Owner or person in occupation to be deemed responsible
107-E.
Removal
of unauthorised advertisement
....................
Collection
of tax on advertisement
..................................................
107-F.
.........................................................
TAX ON SERVANTS
General provisions regarding servants tax
108.
...............................................
109.
Power
tocall for lists of servants
110. to 114. [***]
Omitted
............................................................
115.
[***] Omitted
PILGRIM TAX
116.
Levy of pilgrim tax
116-A to
..................................................................................
[***] Omitted
116-C
GENERAL PROVISIONS REGARDING TAXATION AND FINANCE
117.
Power to exempt from taxes
117-A.
Power
to assess in case of escape from assessment
....................................................................
118.
Power
to write off irrecoverable taxes, etc
...............................
119.
.............................................
Definition
of municipal fund
120.
Budget
Estimate
....................................................................
121.
Revised
or Supplemental Budget
........................................................................................
122.
Appointment
of Auditors of accounts
.............................................................
123.
Contributions
to expenditure by other local authorities
.....................................................
124.
Application
of Schedule - IV
..........................
.......................................................................
124-A.
Recovery
of loans and advances made by the State Government
124-B.
Constitution of Finance Commission
.......................................................
106-A.
130
130
131
133
133
134
134
134
134
135
136
137
138
138
139
139
139
139
140
140
140
140
140
SECTION
124-C.
124-D.
124-E.
124-F.
124-G.
124-H.
124-I.
124-J.
124-K.
125.
126.
127.
128.
129.
130.
131.
132.
132-A.
133.
134.
135.
136.
137.
CHAPTER-VI-A
TAX ON PROFESSION, TRADE, CALLING AND EMPLOYMENT
Definitions
Levy of profession
tax
.................................................................................................
Employers
liability to deduct and pay tax on behalf of the Employees.
..............................................................................
Filing of returns by Employer ..................................................................
Assessment of the Employer
Penalty
and interest
....................................:...............................
Appeal
...................................................................................
Exemptions
.......................................................................................................
Repeal and.................................................................................................
savings
...................................................................................
PART IV
PUBLIC HEALTH SAFETY AND CONVENIENCE
CHAPTER VII
WATER-SUPPLY, LIGHTING AND DRAINAGE
WATER-SUPPLY-VESTING OF WORKS AND POWERS OF
MUNICIPAL AUTHORITIES
Vesting of works in municipal Councils
Construction
and maintenance of water-works
..................................................
Trespass
on premises connected with water-supply ................................
........................................
Prohibition of building over water mains ................................................
SUPPLY FOR DOMESTIC USE
Council to provide water for domestic use .............................................
Control over house-connections
...............................................................
Private
water-supply for consumption and domestic use and powers of
Executive Authority to enforce provision for water-supply
Power of Executive Authority to supply water for non-domestic
purposes
PAYMENT FOR WATER
Power of Council to make by-laws for water-supply ..............................
SUPPLY BEYOND LIMITS OF MUNICIPALITY
Supply without the Municipality
CUTTING OFF WATER-SUPPLY
...............................................................
Power to cut off water-supply
Non-liability
of Council for reduction or stoppage of supply in certain
..................................................................
cases
LIGHTING
Provision for lighting public streets
PUBLIC DRAINAGE
........................................................
Maintenance of system of drainage by Council .....................................
PAGE
142
143
145
145
145
146
146
146
147
148
148
149
149
149
149
149
150
151
151
151
153
153
153
SECTION
138.
139.
140.
141.
142.
143.
144.
145.
146.
147.
148.
149.
150.
151.
152.
153.
154.
155.
156.
157.
158.
159.
160.
161.
162.
10
PAGE
PRIVATE DRAINAGE
Control over house-drains, privies and cess-pools
Connection
of house-drains with public drains
..................................
Executive
authority may close or limit the use of existing
.......................................
private drains
Power of Executive Authority to drain premises in combination
Building,
.......... ; etc., not to be erected without permission over drain
Construction
of culverts or drain-coverings by owner or occupier
............
Maintenance
of troughs and pipes for catching water
........
PUBLIC LATRINES
...........................
Provision of public latrines and urinals
PRIVATE LATRINES
...................................................
Provision of latrines by owner or occupier
Provision
of latrines for labourers
.............................................
Provision
of latrines for markets, cart-stands, cattle-sheds,
...........................................................
choultry, etc .
Latrines to be screened from view and kept clean
................................. GENERAL POWERS
Power to carry wire, pipes, drains, etc., through private
property subject to causing at little inconveniences as
possible and paying for direct damage
Prohibition against making connection with mains
without permission
Powers in respect of works outside the Municipality
CHAPTER VIII
.............................
SCAVENGING
Municipality to arrange for the removal of rubbish and filth
[***]
Omitted
................
[***] Omitted
Contributions from persons having control over places of
pilgrimage, etc
Prohibition of improper disposal of carcasses, rubbish and filth
Prohibition
against keeping filth on premises too long. etc
.............
Prohibition
....................against allowing outflow of filth
Prohibition
against using any cart without
...........................................
cover in the removal of filth, etc
Prohibition against throwing rubbish or filth into drains
CHAPTER IX
........................
STREETS
PUBLIC STREETS
Maintenance and repair of streets
............................................................
153
153
154
155
155
156
156
156
156
157
157
157
157
158
158
159
159
160
160
160
160
160
161

SECTION
162-A.
Planting and preservation of avenue trees
................... Powers of municipal authorities
163.
164.
Power
to dispose of permanently closed street
.......
...............................................................
165.
Acquisition
of land and buildings for improvement of streets
......................................
166.
Power
to prescribe building line and street alignment
...............
Buildings
not to be constructed within street alignment or
...........................
167.
building line
168.
Setting back projecting buildings or walls
169.
Setting
buildings forward to improve line of street
.............................................
170.
Projected
streets
...............................
171.
Watering of
streets
........................................................................................
172.
Temporary
closure of streets
....................................................................................
173.
Protection
of appurtenances and materials of streets
....................................................................
Power
of Municipality to recover expenses caused by
..............................
174.
extraordinary traffic
174-A.
[***] Omitted
PRIVATE STREETS
Owner's obligation to make a street when disposing land as
175.
building sites
176.
Making of new private streets
177.
Alteration
or demolition of street made in breach of section 176
..................................................................
Power
of Executive Authority to order work to be carried out or to
..............
178.
carry it out himself in default
179.
Right of owners to require street to be declared public
ENCROACHMENT ON STREETS
.........................
180.
Prohibition against obstructions in or over streets
180-A.
Public
streets open to all
.................................
Prohibition
and regulation of doors, ground-floor windows and
...........................................................................
181.
bars opening outwards
182.
Removal of encroachments
183.
Power
to allow certain projections and erections
.......................................................................
184.
Precautions
during repair of streets
..................................
185.
Prohibition
against removal of bars and lights
........................................................
186.
Prohibition
against making holes and causing obstruction
......................................
187.
License
for work on buildings likely to cause obstruction
.....................
188.
Clearing
of debris of fallen houses etc., by occupiers
....................
OF STREETS, ETC
...........................NAMING
,
189.
Naming of public streets, etc
NUMBERS ON BUILDINGS
...................................................................
190.
Numbering of buildings
............................................................................
11
PAGE
161
161
161
162
163
163
163
164
165
165
165
165
165
166
166
167
168
168
168
168
168
169
169
170
170
170
170
171
171
171

SECTION
12
PAGE
CHAPTER X
BUILDING REGULATIONS
GENERAL POWERS
191.
192.
193.
194.
195.
196.
197.
198.
199.
200.
201.
202.
203.
204.
205.
206.
207.
208.
209.
210.
211.
212.
213.
214.
215.
215-A.
Building rules
Building
site and construction or reconstruction of buildings
............................................................................................
Power
of
Council to regulate future construction of certain classes
................
of buildings in particular streets or localities
Buildings at corner of streets
Prohibition
against use of inflammable materials for buildings
...................................................................
without permission
Prohibition against constructing doors, ground-floor windows and
bars so as to open outwards
BUILDINGS OTHER THAN HUTS
Application to construct or reconstruct building
Necessity
for prior approval of site
....................................
Prohibition
against commencement of work without permission
........................................................
..............
Period within which Executive Authority is to signify approval or
disapproval
Period within which Executive Authority is to grant or refuse to
grant permission to execute work
Reference to Council if Executive Authority delays grant or
refusal of approval or permission
Grounds on which approval of site for, or licence to construct
or reconstruct building, may be refused
Lapse of permission
Power
of Executive Authority to require alteration of work
..................................................................................
Stoppage
of work endangering human life
..................
.............................................WELLS
Application of certain sections to wells
HUTS
...................................................
Application to construct or reconstruct huts
Prohibition
against commencement of work without permission
............................................
Period
within which Executive Authority is to grant or refuse to
...........
grant permission to execute the work
Reference to Council if Executive Authority delays passing orders
Grounds
...... on which permission to construct or reconstruct hut may
be refused
Lapse of permission
EXTERNAL WALLS ALTERATIONS AND ADDITIONS
..................................................................................
Maintenance of external walls in repair
Application
of provisions to alterations and additions
.................................................
Provision
of Rain Water Harvesting Structure
...........................
173
174
174
175
175
175
176
176
176
176
176
177
177
178
178
178
178
179
179
179
179
180
180
180
180
181

SECTION
216.
217.
217-A.
217-B.
217-C.
217-D.
217-DD.
217-E.
217-F.
217-G.
217-H.
217-I.
217-J.
217-K.
217-L.
217-M.
217-N.
217-O.
217-P.
217-Q.
218.
219.
220.
221.
222.
223.
224.
225.
226.
227.
13
PAGE
POWERS OF THE EXECUTIVE AUTHORITY

Demolition or alteration of building work unlawfully commenced,
carried on or completed
Exemptions
CHAPTER X-A
................................................................................................
BUILDING REGULATIONS IN HILL STATIONS
Prohibition
of construction or reconstruction of buildings, etc.,
.............................................................................
without licence
Application for licence
Grant of licence
.............................................................................
Grant ........................................................................................
of licence by the Executive Authority in certain cases
Power
to cancel or suspend licence
..............
Period
of licence
.........................................................
Penalties
.......................................................................................
Penalty for
subsequent offence
............................................................................................
Offences
........ by Companies ..............................................................
Power
to stop work
............................................................................
..
Review
..................................................................................
Revision
by High Court
......................................................................................................
Bar. of compensation
...........................................................................
Civil
Courts not to decide questions under this Chapter
.................................................................................
Chapter
to override other laws
........................
Delegation
of powers of Government under this Chapter
..................................................................
Power
to exempt or relax
......................
.........................................................................
CHAPTER XI
NUISANCES
DANGEROUS STRUCTURES, TREES AND PLACES
Precautions in case of dangerous structures
Precaution
in case of dangerous trees
...........................................
Precautions
in case of dangerous tanks, wells, holes, etc
....................................................
Power
to stop dangerous quarrying
......................
Precautions
against fire
........................................................
CONTROL OVER WATERS, ETC.
.............................................................................
Prohibition of construction of wells, tanks, etc., without the
permission of the Executive Authority
Filling in of pools, etc., which are a nuisance
Regulation
or prohibition of certain kinds of cultivation
........................................
Cleansing
of insanitary private tank or well used for drinking
......................
................
Duty
of Council in respect of public well or receptacle of stagnant
water
181
182
184
184
185
187
187
188
188
188
189
189
190
190
191
191
192
192
192
193
194
194
195
195
195
196
196
197
197
198
14
SECTION
PAGE
227-A
Public wells, etc., open to all
198
228.
Prohibition against or regulation of washing animals or clothes or
198
fishing or drinking in public water-courses, tanks, etc
229.
Provision of public wash-houses
198
230.
Prohibition
against washing by washermen at unauthorised places
199
..............................................................
Prohibition
against
defiling
of
water
tanks,
etc.,
Whether
public
or
.......
231.
199
private
CONTROL OVER ABANDONED LANDS, UNTRIMMED HEDGES, ETC.
232.
Untenanted buildings or lands
199
233.
Removal
of filth or noxious vegetation
200
.................................................................
234.
Fencing
of buildings or lands and pruning of hedges and trees
200
.................................................
CONTROL
OVER
INSANITARY
BUILDINGS
................
235.
Lime washing and cleaning of buildings
200
236.
Further
powers with reference to insanitary buildings
200
...............................................
.
237
Buildings
unfit for human habitation
201
...........................
238.
Abatement
of over-crowding in dwelling-house or dwelling-place
202
.....................................................
............ CONTROL OVER CERTAIN ANIMALS
239.
Prohibition against feeding certain animals on filth
203
Prohibition
against keeping animal so as to be a nuisance or
...............................
240.
203
dangerous
241.
Power to destroy stray pigs and dogs
204
GENERAL
....................................................
Power of Executive Authority to use or sell materials of
242.
dangerous structure taken down, etc., and procedure when
203
there is no owner or occupier
Limitation of compensation
243.
203
......................................................................
CHAPTER XII
LICENCES AND FEES
GENERAL EXEMPTION
Government and Market Committees not to obtain licences and
244.
204
permissions
KEEPING OF ANIMALS
245.
Licences for places in which animals are kept
204
General
powers of control over stables, cattle-sheds and cow.......................................
246.
205
houses
Power to direct discontinuance of use of buildings as stable,
247.
205
cattle-shed or cow-house
248.
[***] Omitted
INDUSTRIES AND FACTORIES
249.
Purposes for which places may not be used without licence .......
205
SECTION
250.
251.
252.
253.
254.
255.
256.
257.
258.
259.
260.
261.
262.
262-A.
263
264
265
266
267
267-A.
268
269
270
270-A.
270-B.
270-C.
270-D.
270-E.
271.
272.
273.
274.
15
PAGE
Application to be made for construction, establishment or
installation of factory, workshop or work-place in which steam or
other power is to be employed
Council may issue directions for abatement of nuisance caused by
steam or other power
Power of the State Government to pass orders or give directions
to Municipal Council
The Executive Authority may enter any factory, work-shop or
work-place
Provision of municipal slaughter-houses
Licence for slaughter-houses
Slaughter of animals during festivals and ceremonies
Slaughter of animals for sale as food
Regulation of milk trade
MARKETS, BUTCHERS. FISHMONGERS, HAWKERS
Public Markets
Powers in respect of public markets
Control of the Executive Authority over public markets
Licence for Private Market
Fee for licence
Sale in unlicensed Private Markets
Powers of Council in respect of Private Markets
Suspension or refusal of licence in default
Prohibition against nuisances in private markets
Power to close Private Markets
Acquisition of rights of private persons to hold Private Markets
Duty of expelling lepers, etc., from Markets and power to expel
disturbers
Butcher's, fishmonger's and poulterer's licence
Power to prohibit or regulate sale of articles in public streets
Decision of disputes as to whether places are Markets
Provision of public cart-stands, etc
Prohibition of use of public place or sides of public street as cartstand, etc
Recovery of cart-stand fees, etc
Licence for private cart-stand
INSPECTION OF PLACES FOR SALE, ETC.,
Duty of Executive Authority to inspect
Powers of Executive Authority for purposes of inspection
Preventing inspection by Executive Authority
Power of Executive Authority to seize diseased animals, noxious
food
207
209
210
210
210
211
211
212
212
212
212
213
214
214
215
215
215
215
216
216
216
216
217
217
217
218
218
219
220
220
221
221
SECTION
16
PAGE
275.
Removing or interfering with articles seized
221
276.
Power to destroy article seized

Production of articles, etc., seized before Magistrate and power of
Magistrate to deal with them
221
277.
222
DISPOSAL OF THE DEAD

278.
279.
280.
281.
282.
283.
284.
285.
Registration or closing of ownerless places for disposal of dead

Licensing of places for disposal of dead
Provision of burial and burning grounds and crematoria within or
without Municipality
Register of registered, licensed and provided places and
prohibition of use of other places
Report of burials and burnings
Prohibition against use of burial and burning grounds dangerous
to health or over crowded with graves
Prohibitions in respect of corpses
Grave-diggers licence
222
222
223
223
223
224
224
225
CHAPTER XII-A
285-A.
285-B.
285-BB.
285-C.
285-CC.
285-D.
285-E.
285-F.
285-G.
285-H.
285-I.
285-J.
286.
287.
288.
289.
290.
Definition
Prohibition for erection of hoardings
Regulation of erection of Digital Banners or Playcards
Application for licence
Tax on advertisement on hoarding
Power to cancel or suspend licence
Removal of unauthorised hoarding
Removal of hoarding in certain other cases
Exemptions
Appeal
Penalty
Prohibition of erection of certain hoardings, Digital banners, or
playcards
CHAPTER XIII
VITAL STATISTICS AND THE PREVENTION OF DISEASE
VITAL STATISTICS
VITAL STATISTICS
Compulsory registration of vital statistics
DANGEROUS DISEASES
Definition of dangerous disease
Obligation of medical practitioner or owner or occupier of house
to report dangerous disease
Power of entry into suspected places
Disinfection of buildings and article
226
226
226
227
228
229
229
229
229
230
230
230
232
232
232
233
233
SECTION
291.
292.
293.
294.
295.
296.
297.
298.
299.
300.
301.
302.
303.
304.
305.
305-A.
306.
307.
308.
309.
310.
311.
312.
17
PAGE
Provision of places for disinfection and power to destroy infected
articles
Prohibition against transfer of infected articles
Power
of Council to prohibit use of water likely to spread
......................................
infection
Executive authority may order removal of patients to hospital
Prohibition
.............. against infected person carrying on occupation
Prohibition
...................against diseased person entering public conveyance
Letting
..............of infected buildings
Power to
order closure of places of public entertainment
....................................................................
Minor
suffering from dangerous disease not to attend school
......................
SMALLPOX
...............
Compulsory vaccination
Obligation
to give information of smallpox
............................................................................
Prohibition
of inoculation for smallpox
...........................................
...................................................
PART V
SUBSIDIARY LEGISLATION AND PENALTIES
CHAPTER XIV
RULES, BY-LAWS AND REGULATIONS
RULES AND SCHEDULES
Power of State Government to make rules
Rules
and notifications to be placed before the Legislature
..............................................
Power
of State Government to alter schedules
..................
Procedure
for making of rules under Section 305
.......................................
BY-LAWS
..................................
Power of Council to make by-laws
Power to give retrospective effect......................................................
to certain by-laws
Penalty
for breaches of by-laws
.............................
..
Conditions
precedent to making by-laws
...............................................................
Confirmation
of by-laws by State Government
................................................
.......................................
PUBLICATION OF RULES, BY-LAWS AND REGULATIONS
Copies of Act, rules and by-laws, to be sold at municipal office
Publication of regulations
.........................................................................
CHAPTER - XV
233
233
234
234
234
234
235
235
235
236
236
236
237
239
240
240
241
245
245
245
246
246
246
PENALTIES
313.
General provisions regarding penalties specified in the Schedule
247
314.
Penalty for acting as Councillor, Chairman or Vice-Chairman

when disqualified
248
18
SECTION
PAGE
314-A.
[***] Omitted
Penalty for acquisition by Municipal Officer of interest in
315.
248
contractor work
316.
Penalty for omission to take out licence for vehicle or animal
249
317.
Penalty
249
.............for unlawful building
318.
Notice
to scavengers before discharge
250
...................................................................
319.
Wrongful
restraint of Executive Authority and his delegate
250
...................................................
320.
Penalty
for not giving or giving false information
250
...................
................................
PART VI
CHAPTER XVI
PROCEDURE AND MISCELLANEOUS
LICENCES AND PERMISSIONS
321.
General provisions regarding licences and permissions
251
322.
Appeals
from Executive Authority to Council
253
..........................
323.
Limitation
of time for appeal
254
........................................
POWER TO SUMMON
...................................................................
324.
Power of persons conducting election and other enquiries
254
325.
Summons
to attend and give evidence or produce documents
255
....................
NOTICES, ETC.
...............
326.
Form of notices and permissions
255
327.
Signature
on documents
255
.............................................................
328.
Publication
of notifications
255
............................................................................
329.
Publication
of by-laws, notices, orders, etc
256
.......................................................................
330.
Notice
of
prohibitions
or
setting
apart
of
places
256
.............................................
331.
Method
of serving documents
256
....................................
RELATION OF OCCUPIER TO OWNER
..................................................................
332.
Recovery by occupier of sum leviable from owner
257
333.
Obstruction
of owner by occupier
257
................................
334.
Execution
of work by occupier in default of owner
257
..........................................................
POWER
OF ENTRY AND INSPECTION OF THE EXECUTIVEY AUTHORITY
...............................
335.
Power of entry to inspect, survey or execute the work
258
336.
Power
of entry on lands adjacent to works
258
..........................
337.
Inspection
and stamping of weights and measures
259
.............................................
POWER
TO ENFORCE LICENSING PROVISIONS, ORDERS, ETC.
...............................
338.
Consequences of failure to obtain licences, etc., or of breach
of the same
259
339.
Time for
complying with order and power to enforce in default
260
................................................................................................
Recovery
of expenses from persons liable and limitation of
..........
340.
260
liability of occupier
Relief to Agent and to Trustees
341.
261
...............................................................
19
SECTION
PAGE
342.
Power of Executive Authority to agree to receive payment
261
expenses instalments
PAYMENT OF COMPENSATION, ETC., BY AND TO THE MUNICIPALITY
343.
Power of Municipality to pay compensation
261
Recovery
of sum due as taxes
344.
262
...........................................
................................................................
Limitation
for
recovery
of
dues
345.
262
...............................................................
346.
Procedure
in dealing with surplus sale proceeds
262
Persons
empowered to prosecute
....................................
347.
262
.............................................................
348.
Imprisonment in default of payment and application of costs, etc.
263
349.
Payment of compensation for damage to municipal property
263
LEGAL PROCEEDINGS
................
350.
Institution of suits against Municipal authorities officers and
264
servants
351.
Provision respecting institution, etc., of civil and criminal actions
264
and obtaining of legal advice
351-A
[***] Omitted
Injunctions not be granted in election proceedings
351-B.
265
.................................
Indemnity to the Government, Collector, Revenue Divisional
352.
266
Officer, Municipal authorities, officers and agents
Liability of Chairman, members, and Executive Authority for
353.
266
loss, waste, or misapplication
353-A.
Sanction for prosecution of Chairman, Councillor or Executive
266
Authority
354.
Assessments, etc., not to be impeached
267
...................................................
POLICE
355.
Duties of Police Officers
267
356.
Power
of Police Officers to arrest persons
268
..........................................................................
357.
Exercise
of
powers
of
Police
Officer
by
Municipal
servants
268
.............................................
.................
MAINTENANCE OF RECORDS
Maintenance of records and disclosure of information by the
357-A.
Municipality including Third Grade Municipality and Town
268
Panchayat
MISCELLANEOUS
Application of term `public servant' to Municipal officers, agents
358.
269
and sub-agents
Prohibition against obstruction of Municipal Authorities, Servants
359.
269
and Contractors
Prohibition against removal of mark
360.
269
........................................................
Prohibition against removal or obliteration of notice
361.
269
.............................
Prohibition against unauthorised dealings with public place or
362.
269
materials
STATE GOVERNMENT'S, POWER OF DELEGATION
Delegation of powers by the State Government
363.
269
......................................
TRANSITIONAL AND TRANSITORY PROVISIONS
364.
Passing of property and rights to Municipality as reconstituted
270
SECTION
365.
Commencement of Act
366.
Continuance
in office of present Chairman and Councillors
.............................................................................
367.
Procedure
for recovery of arrears of taxes, etc
..................
Special
provision in the case of newly constituted and
......................................
368.
reconstituted Municipal Council
369.
Adjudication of disputes between local authorities
20
PAGE
270
271
272
272
273
274
371.
.................................
References
to Chairman in other enactments and notifications,
etc., issued there under
Power to remove difficulties
372.
Repeal
of certain Acts
....................................................................
275
373.
..............................................................................
Conversion
of a township into a Municipality or Third Grade
Municipality
275
374.
Powers, authority and responsibilities of the Municipalities
277
375.
Transitory
provision
..................
277
376.
.................................................................................
Special provision
in respect of Third Grade Municipalities and
validation
SCHEDULE I
SCHEDULE II
...........................................................................................
SCHEDULE
III
..........................................................................................
SCHEDULE
IV
........................................................................................
APPENDIX
A
..................................................................................
APPENDIX B
...... ..................................................................................
APPENDIX
C
..................................................................................
SCHEDULE
V
...................................................................................
SCHEDULE
VI
..........................................................................................
SCHEDULE VII
........................................................................................
SCHEDULE
VIII
.......................................................................................
SCHEDULE
IX
......................................................................................
SCHEDULE
X
........................................................................................
278
370.
..........................................................................................
275
279
280
280
283
316
317
318
319
322
323
333
336
337
21
THE TAMIL NADU DISTRICT MUNICIPALITIES

ACT, 1920
(Tamil Nadu Act V of 1920)
An Act to consolidate and amend the law relating to District Municipalities.
Preamble . WHEREAS it is expedient to consolidate and amend the law relating to
District Municipalities in the 1[State of Tamil Nadu] and whereas the previous sanction of the
Governor-General has been obtained under Section 79 of the Government of India Act, 1915,
to the passing of this Act; It is hereby enacted as follows :
PART I
CHAPTER I
PRELIMINARY
1. Title and extent . (1) This Act may be called the 2[Tamil Nadu] District
Municipalities Act, 1920.
3
[(2) It extends to the whole of the 1[State of Tamil Nadu], except the City of
4
[Chennai].
2. Repeal of enactments .The enactments mentioned in Schedule I are repealed to the
extent specified in the fourth column thereof.
3. Definitions .In this Act unless there is anything repugnant in the subject or context
5
[(1)*****]
_________________________
1. Substituted for the expression "Presidency of Madras" by the Tamil Nadu
Adaptation of Laws Order, 1970, which was deemed to have come into force on
the 14th January 1969.
2. Substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order,
1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment)
Order, 1969, which came into force on the 14th January 1969.
3. Substituted for the original sub-section by Section 3 of the Tamil Nadu District
Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).
4. Substituted for the word "Madras" by the City of Madras (Alteration of Name) Act,
1996 (Tamil Nadu Act 28 of 1996))
5. This clause was omitted by Tamil Nadu District Municipalities (Amendment) Act,
1973 (Tamil Nadu Act 17 of 1973).
22
[(1-B)] 'Appoint' includes to appoint temporarily or in an officiating capacity ;

(2) 'Appointment' includes temporary and officiating appointments ;
2
[(2-A)****]
[(2-A) area sabha means, in relation to an area, the body of all the persons
registered in the electoral rolls pertaining to all polling booths in the area:]2
2
(3) 'Building' includes a house, out-house, stable, latrine, shed, hut, wall (other than a
boundary wall not exceeding eight feet in height) and any other such structure, whether of
masonry, bricks, wood, mud, metal or any other material whatsoever ;
(4) 'Building-line' means a line which is in rear of the street alignment and to which
the main wall of a building abutting on a street may lawfully extend;
3
[(5) 'Carriage' means any wheeled vehicle with springs or other appliances acting as
springs and includes any kind of bicycle, tricycle, rickshaw and palanquin, but does not
include any motor vehicle within the meaning of the Indian Motor Vehicles Act, 19l4;
(6) 'Cart' includes any wheeled vehicle which is not a carriage but does not include any
motor vehicle within the meaning of the Indian Motor Vehicles Act, 19144] ;
(7) 'Casual vacancy' means a vacancy occurring otherwise than by efflux by time
5
[***] and 'casual election' means an election held on the occurrence of a casual vacancy;
6
[(7-A) "Chairman" means the Chairman of the 7[Third Grade Municipality],

8
[Town Panchayat] or the Municipality, as the case may be;]
9
[(8) 'Company' means a Company as defined in the Indian Companies Act, 1913
(Central Act VII of 1913)*, or. formed in pursuance of an Act of Parliament 10[of the United
Kingdom] or of Royal Charter or Letters Patent, or of an Act of the Legislature of a British
Possession and includes any firm or
_________________________
1.
Clause (1) of the original section was re-numbered as clause (1-B) by Section 4 (i) of the
Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)
2. Clause (2-A) was inserted by the Tamil Nadu District Municipalities Act, 1995 (Tamil
Nadu Act 34 of 1995)and omitted by the Tamil Nadu Municipal Laws (Second
Amendment)Act,1996(Tamil Nadu Act 17 of 1996) and newly inserted by Act 35 of 2010
3. Substituted for the original clauses by Schedule I to the Tamil Nadu Motor Vehicles
Taxation Act, 1931 (Tamil Nadu Act III of 1931).
4. See now, the Motor Vehicles Act, 1988 (Central Act 59 of 1988).
5. The words "in the office of an elected Councillor, Vice-Chairman or Chairman" were
omitted by the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu
Act X of 1930).
6. Inserted by Tamil Nadu District Municipalities (Amendment) Act, 1994 (25 of 1994)
7. Substituted for the words "Town Panchayat" by Tamil Nadu Act 24 of 2004.
8. The words `Town Panchayat' added by Tamil Nadu Act 18 of 2006.
9. This clause was substituted for the original clause by Section 4(iii) of the Tamil Nadu
District Municipalities (Amendment) Act, 1930.
10. These words were inserted by the Adaptation (Amendment) Order of 1950.
* See now the Companies Act, 1956 (Central Act I of 1956).
23
association carrying on business in the 1[State of Tamil Nadu] whether incorporated or not
and whether its principal place of business is situated in the 2[said State] or not]
3
(8-A) 'drain' means a rain or storm water drain and water tables, chutes and the said
drain exclusively meant to drain away the rain water falling on the surface of any street,
bridge or causeway, but does not include a drain or sewer within the meaning of the
4
[Chennai] Metropolitan Water Supply and Sewerage Act, 1978];(Tamil Nadu Act 28 of
1978)
5
[(8-AA) 'Election authority' means such authority not being the Chairman or ViceChairman or a Councillor as may be prescribed] ;
5
[(8-B) 'European' means any person of European descent who either
was born in or has a domicile in the United Kingdom or in any British Possession or in any
6
[part of India], or whose father was so born or has or had up to the date of the birth of the
person in question such a domicile]
7
[(8-C) `Executive Authority' means an officer of the State Government,

or of the local authority (not being the Chairman or Vice-Chairman or a member of the
Council) as may be specified by the State Government] ;
(9) 'Filth' includes sewage, night-soil, dung, dirt, putrid and putrefying substances and
all offensive matter;
8
[(9-A) `Finance Commission' means the Commission referred to in Section 124-B ;]
(10) 'Hill station' means a place specified in Schedule II and includes any other place
which may be notified by the 9[State] Government as a hill station ;

(11) 'Hut' means any building which is constructed principally of wood, mud, leaves,
grass or thatch and includes any temporary structure of whatever
_________________________
1. Substituted for the expression "Presidency of Madras" by the Tamil Nadu Adaptation of
Laws Order, 1970.
2. These words were substituted for the words "said Presidency" by ibid.
3. Inserted by the Tamil Nadu District Municipalities (Amendment) Act, 1978 (Tamil Nadu
Act 23 of 1978)
4. Substituted for the word "Madras" by the City of Madras (Alteration of Name Act, 1996
(Tamil Nadu Act 28 of 1996))
5. Clauses (8-AA) and (8-B) were inserted by Section 4(iv) of the Tamil Nadu District
6. Substituted for the words "State of India" by Section 4 of, and the Third Schedule to, the
Tamil Nadu Repealing and Amending Act, 1967 (Tamil Nadu Act XXV of 1967).
7. Substituted by Tamil Nadu Act of 23/1978.
8. Added by The Tamil Nadu District Municipalities (Amendment) Act, 1994 (Tamil Nadu
Act 25 of 1994).
9. The words "Provincial Government" were substituted for the words "Local Government"
by the Adaptation Order of 1937 and the word "State" was substituted for "Provincial" by
the Adaptation Order of 1950.
24
size or any small building of whatever material made which the Council may declare to be a
hut for the purposes of this Act;
1
[(11-A) 'Indian Christian' means a native of India who is or in good faith claims to
be, of unmixed Asiatic descent and who professes any form of the Christian religion.]
2
[(11-B) 'Inspector' means any officer not below the rank of a District Collector
appointed by the State Government to exercise or perform any of the powers or duties of the
Inspector under this Act;]
(12) 'Latrine' includes privy, water-closet and urinal;
3
(12-A)[***]
[(12-B) 'Local authority' includes a Cantonment authority] ;
[(12-C) 'Municipal Council' means the Council of the Third Grade Municipality 5[the
Town Panchayat] or the Municipality, as the case may be;
(12-D) 'Municipality' means an institution of self-government constituted for a smaller
urban area as defined in clause (2) of Article 243 Q of the Constitution;]
(13)'Municipal office' means the principal office of any Municipal Council;
(14) 'Nuisance' includes any act, omission, place or thing causes or is likely to cause
injury, danger, annoyance or offence to the sense of sight, smell or hearing or which is or
may be dangerous to life or injurious to health or property;
(15) 'Occupier' includes any person for the time being paying or liable to pay to the
owner, the rent or any portion of the rent of the land or building or part of the same in respect
of which the word is used;
6
[(16) 'Ordinary vacancy' means a vacancy occurring by efflux of time and means an
election held on the occurrence of an ordinary vacancy] ;
(17) 'Owner' includes (a) the person for the time being receiving or entitled to receive
whether on his own account or as agent, trustee, guardian, manager
_________________________
1. This clause was inserted by Section 4(v) of the Tamil Nadu District Municipalities
(Amendment) Act, 1930 (Tamil Nadu Act X of 1930).
2. Added by The Tamil Nadu District Municipalities (Amendment) Act, 1994 (Tamil Nadu
Act 25 of 1994).
3. Clause (12-A) was omitted by the Adaptation Order of 1937.
4. This clause was inserted by Section 4 (vi) of the Tamil Nadu District Municipalities
5. The word `Town Panchayat' added by Tamil Nadu Act 18 of 2006.
6. This clause was substituted for the original clause by Section 4(vii) of the Tamil Nadu
District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).
25
or receiver for another person, or for any religious or charitable purpose the rent or profits of
the property, in connexion with which the word is used, and (b) the person for the time being
in charge of the animal or vehicle, in connexion with which the word is used ;
(18)'Palanquin' includes tonjons, manchils and chairs carried by men by means of
posts, but not slings or cots used for the conveyance of children or aged or sick people.
(18-A) 1["Panchayat Town" means an area in transition from a rural area to an urban
area classified as Panchayat Town under Section 3P ;
(19) 'Prescribed' means prescribed by the 2[State Government] by rules made under
this Act;
(20) 'Private street' means any street, road, square, court, alley, passage or riding-path,
which is not a 'public street' but does not include a pathway made by the owner of premises
on his own land to secure access to or the convenient use of such premises ;
3
(21) 'Public street' means any street, road, square, court, alley, passage or riding-path
[over which the public have a right of way] whether a thoroughfare or not, and include
(a) the roadway over any public bridge or causeway;
(b) the footway attached to any such street, public bridge or causeway; and
(c) the drains attached to any such street, public bridge or causeway and the land,
whether covered or not by any pavement, verandah, or other structure, which lies on either
side of the roadway upto the boundaries of the adjacent property whether that property is
private property or property belonging to 4[the Government] ;
(22) 'Public water-courses, springs, wells and tanks' include those used by the public
to such an extent as to give a prescriptive right to such use ;
(23) 'Railway' includes a tramway;
_________________________
1. Substituted by Tamil Nadu Act 18 of 2006.
by the Adaptation Order of 1937 and the words "State" was substituted for "Provincial"
by the Adaptation Order of 1950.
3. These words which occurred after the words "whether a thoroughfare or not" were placed
before those words by Section 4 (viii) of the Tamil Nadu District Municipalities
4. The words the Crown" were substituted for the word "Government" by the Adaptation
Order of 1937 and the word "Government" was substituted for "Crown" by the
Adaptation Order of 1950.
26
(24) 'Reconstruction' of a building includes

(a) the re-erection wholly or partially of a building after more than one-half of its
cubical contents has been taken down or burnt down, or has fallen down whether at one time
or not;
(b) the re-erection wholly or partially of any building of which an outer wall has
been taken down or burnt down or has fallen down to or within ten feet of the ground
adjoining the lowest storey of the building, and of any frame building which has so far been
taken down or burnt down or has fallen down as to leave only the frame work of the lowest
storey;
(c) the conversion into a dwelling-house or a place of public worship of any
building not originally constructed for human habitation or for public worship, as the case
may be, or the conversion into more than one dwelling-house of a building originally
constructed as one dwelling-house only or the conversion of a dwelling-house into a factory;
(d) the re-conversion into a dwelling-house or a place of public worship or a factory
of any building which has been discontinued as, or appropriated for any purpose other than, a
dwelling-house or a place of public worship or factory, as the case may be ;
(25) `Residence', 'Reside' . A person is deemed to have his 'residence' or to 'reside'
in any house if he sometimes uses any portion thereof as a sleeping apartment, and
a person is not deemed to cease to reside in any such house merely because he is absent
from it or has elsewhere another dwelling in which he resides, if he is at liberty to 1[return to
such house] at any time and has not abandoned his intention of returning ;
(26) 'Rubbish' means dust, ashes, broken bricks, mortar, broken glass, and refuse of
any kind which is not 'filth' ;

(27) 'Salary' means pay and acting pay or payment by way of commission and includes
exchange compensation allowances, but not allowances for house-rent, carriage-hire, or
travelling expenses ;
(28) 'Scavenger' means a person employed in collecting or removing filth, in cleaning
drains or slaughter-houses or in driving carts used for the removal of filth;
2
[(28-A) 'Scheduled Castes' shall have the same meaning as in the
Constitution ;
_________________________
1. These words were substituted for the words "return thereto" in the original clause by
Section 4 (ix) of the Tamil Nadu District Municipalities (Amendment) Act, 1930) (Tamil
Nadu Act X of 1930).
2. Substituted for clause (28-A) by the Tamil Nadu Municipalities (Amendment) Act, 1973
(Tamil Nadu Act 17 of 1973).
27
(28-B) 'Scheduled Tribes' shall have the same meaning as in the Constitution.]
1
[(28-C) 2"[Tamil Nadu] State Election Commission" means the State Election
Commission referred in Section 43-B;
(28-D) 2"[Tamil Nadu] State Election Commissioner" means the 2[Tamil Nadu State
Election Commissioner] referred to in Section 43-B;]
(29)'Street alignment' means a line dividing the lands comprised in and forming part
of a street from the adjoining land ;
(29-A) 3[Third Grade Municipality or Town Panchayat] means
an institution of self-government constituted for a transitional area as defined in clause (2) of
Article 243-Q of the Constitution,]
4
[(29-AA) "Transitional area" means an area in transition from a rural area to an
urban area classified as transitional area under Section 3-B.
[(29-B) Ward committee means the ward committee referred to in section 24-C;
(29-BB)Wards committee means the wards committee referred to in section 24-B;] 9
5
(30)'Water-course' includes any river, stream, or channel whether natural or artificial;

(31) 'Year' means the financial year.
6
[CHAPTER I-A.
[THIRD GRADE MUNICIPALITIES]
3-A. Application of Chapter .This Chapter shall apply only to the 2[Third Grade
Municipalities.]
3-B. Formation of 3[Third Grade Municipalities] . (1) The Governor ,
3
(a) may, having regard to the revenue generated for local administration, the
percentage of employment in non-agricultural activities, the economic importance or such
other factors as he deems fit, by notification, classify and declare every local area comprising
a revenue village or villages or any portion of a revenue village or contiguous portions of two
or more revenue villages and having.a population estimated at not less than 7[thirty thousand]
as a 8[Transitional Area] for the purposes of this Act; and
_________________________
1. Clases (28C) and (28D) were inserted by the Tamil Nadu District Municipalities
(Amendment) Act, 1994 (Tamil Nadu Act 25 of 1994)
3. Substituted for the words "town Panchayat" by the Tamil Nadu District Municipalities
(Amendment) Act, 2004 (Tamil Nadu Act 24 of 2004) and again substituted for Third
Grade Municipalities by Tamil Nadu Act 18 of 2006
4. Inserted by Tamil Nadu Act 18 of 2006.
5. Substituted for clause (29B) by Act 35 of 2010 (29.10.2010)
6. Chapter I-A (Sections 3-A to 3-N) was inserted by the Tamil Nadu District Municipalities
(Amendment) Act, 1994 (Tamil Nadu Act 25 of 1994).
7. Amended by Tamil Nadu Act 24 of 2004.
8. Substituted for the words "Panchayat town" by the Tamil Nadu District Municipalities
28
(b) shall, by notification, specify the name of such 1[Third Grade Municipality] :
(2) In every 2[Transitional area] declared as such under sub-Section (1), there shall be
established a 1[Third Grade Municipality].

(3) (a) The Governor may, by notification, exclude from a 2[Transitional area] any area
comprised therein, provided that the population of the 2[transitional area] after such
exclusion, is not less than 3[thirty thousand].
(b) In regard to any area excluded under clause (a), the Governor shall, by
notification under sub-section (1), declare it to be a 2[transitional area] if it has a population
of not less than 3[thirty thousand] or if its population is less than 3[thirty thousand], include it
in any contiguous 1[transitional area] under clause (c) (i) ;
(c) The Governor may, by notification (i) include in a 2[transitional area] any local area contiguous thereto;
or
(ii) cancel or modify a notification issued under sub-section (1) ; or
(iii) alter the, name of the 2[transitional area] specified under clause (b) of sub-
section (1).
(d) Before issuing a notification under clause (a) or under clause (b) read with subsection (1) or under clause (c), the Governor shall give the 1[Third Grade Municipality] or
1
[Third Grade Municipalities] which will be affected by the issue of such notification, a
reasonable opportunity for showing cause against the proposal and shall consider the
explanations and objections, if any, of such 1[Third Grade Municipality] or 1[Third Grade
Municipalities].
(4) Any rate-payer or inhabitant of such area or any 1[Third Grade Municipality]
concerned, may, if he or it objects to any notification under subsection (1) or sub-section (3),
appeal to the High Court within such period as may be prescribed.
3-C. Constitution of 1[Third Grade Municipalities] .(1) Save as provided under subsection (2), every 1[Third Grade Municipality] shall consist of the elected members as
determined under Section 3-J.
(2) The following persons shall also be represented in the 1[Third Grade Municipality],
namely :
_________________________
1. Substituted for the words "Town Panchayat " by the Tamil Nadu District Municipalities
3. Substituted for the words "five thousand" by Tamil Nadu Act 23 of 2004.
29
[(a) * * *]
(b) the members of the House of the People and the members of the State
Legislative Assembly representing a constituency comprising the whole or any part of the
2
[Third Grade Municipality] ; and
(c) the members of the Council of States who are registered as electors within the
area of the 2[Third Grade Municipality].

. (3) The persons referred to in sub-section (2) shall be entitled to take part in the
proceedings but shall not have the right to vote in the meetings of the 2[Third Grade
Municipality] ".
3-D. Incorporation of 2[Third Grade Municipality] . (1) A 2[Third Grade
Municipality] shall be constituted for each 3[transitional area] consisting of such number, of
elected members, with effect from such date as may be specified in the notification issued in
that behalf by the Governor.
(2) Subject to the provisions of this Act, the administration of the 3[transitional area]
shall vest in the 2[Third Grade Municipality], but the 2[Third Grade Municipality] shall not be
entitled to exercise functions expressly assigned by or under this Act or any other law to its
Chairman or to any other authority.
(3) Every 2[Third Grade Municipality] shall be a body corporate by the name of the
3
[transitional area] specified in the notification issued under Section 3-B, shall have perpetual
succession and a common seal, and, subject to any restrictions or qualifications imposed by
or under this Act or any other law, shall be vested with the capacity of suing or being sued in
its corporate name, of acquiring, holding and transferring property, movable or immovable,
of entering into contracts and of doing all things necessary, proper or expedient for the
purpose for which it is constituted.
3-E. Alteration of classification of 3[transitional area] . (1) The Governor may alter
any classification, notified under sub-section (1) of Section 3-B, if in his opinion, the
3
[transitional area] satisfies or ceases to satisfy the conditions referred to in that sub-section.
(2) Any decision made by the Governor under this section shall not be questioned in a
Court of law.
3-F. Strength of a 2[Third Grade Municipality] .- (1) Notwithstanding anything
contained in this Act, the total number of members of a 2[Third Grade
_________________________
1. Clause (a) was omitted by Tamil Nadu Act 3 of 1997 w.e.f. 14-8-1996.
2. Substituted for the words "town Panchayat " by the Tamil Nadu District Municipalities
30
Municipality] 1[***] shall be notified by the Inspector in accordance with such scale as may be
prescribed with reference to the population as ascertained at the last preceding census of
which the relevant figures have been published :
Provided that for the first election to the 2[Third Grade Municipality] to be held
immediately after the commencement of the Tamil Nadu District Municipalities
(Amendment) Act, 1994, the provisional population figures of the 2[Third Grade
Municipality] as published in relation to 1991 census shall be deemed to be the population of
the 2[Third Grade Municipality] as ascertained in that census.
(2) The Inspector may, from time to time, by notification, alter the total number of
members of a 2[Third Grade Municipality] notified under sub-section (1).
3-G. Duration of 2[Third Grade Municipality] . (1) Every 2[Third Grade
Municipality] unless sooner dissolved, shall continue for five years beginning from the date
appointed for its first meeting after each ordinary election and no longer and the expiration of
the said period of five years shall operate as a dissolution of the 2[Third Grade Municipality].
(2) An election to constitute a 2[Third Grade Municipality] shall be completed ,(a) before the expiry of its duration specified in sub-section (1) ; or
(b) before the expiration of a period of six months from the date of its dissolution
Provided that where the remainder of the period for which the dissolved 2[Third Grade
Municipality] would have continued is less than six months, it shall not be necessary to hold
any election for constituting the 2[Third Grade Municipality] for such period.
3[3-GG
Appointment of Special officer in certain circumstances. - (1) Notwithstanding

anything contained in this Act, or in any other law for the time being in force, in respect of
Sholinghur 2[Third Grade Municipality], which cannot be constituted on the 25th day of
October 2001 even after resorting to election process, the Government may, by notification,
appoint special officer to exercise the powers and discharge the functions of the said 2[Third
Grade Municipality], until the day on which the first meting of the said 2[Third Grade
Municipality] is held after election to the said 2[Third Grade Municipality].
(2) The special officer appointed under sub-section (1) shall hold office only for six
months from the date of his appointment or for such shorter period as the Government may,
by notification, specify in this behalf.
4[3-GGGAppointment
of Special Officer in certain circumstances.(1)

Notwithstanding anything contained in this Act, or in any other law for the time being in
force, in respect of Koothappar Town Panchayat in Tiruchirappalli
_________________________
1. The words "exclusive of Chairman" Omitted by Tamil Nadu Act 18 of 2006.
4. Inserted by Tamil Nadu Act 35 of 2006.(with effect from 25.10.2006)
31
District, which could not be constituted on the 25th day of October 2006, even after resorting
to election process, the Government may, by notification, appoint special officer to exercise
the powers and discharge the functions of the said Town Panchayat, until the day on which
the first meeting of the said Town Panchayat] is held after election to the said Town
Panchayat.
(2) The special officer appointed under sub-section (1) shall hold office only for six
months from the date of his appointment or for such shorter period as the Government may,
by notification, specify in this behalf.]
3-H. Election of members to 1[Third Grade Municipality].The members of 1[Third
Grade Municipality] referred to in sub-section (1) of Section 3-C shall be elected in such
manner as may be prescribed :
Provided that no person shall be eligible to be elected under this Act as a member of more
than one 1[Third Grade Municipality].
3-I. Reservation of seats. (1) Seats shall be reserved for the persons belonging to the
Scheduled Castes and the Scheduled Tribes in every 1[Third Grade Municipality] and the
number of seats so reserved, shall bear, as nearly as may be, the same proportion to the total
number of seats to be filled by direct election in that 1[Third Grade Municipality] as the
population of the Scheduled Castes in the 1[Third Grade Municipality] area or of the
Scheduled Tribes in that 1[Third Grade Municipality] area, bears to the total population of
that area.
(2) Seats shall be reserved for women belonging to the Scheduled Castes and the
Scheduled Tribes from among the seats reserved for the persons belonging to the Scheduled
Castes and the Scheduled Tribes which shall not be less than one-third of the total number of
seats reserved for the persons belonging to the Scheduled Castes and the Scheduled Tribes.
3
[***]
(3) Seats shall be reserved for women in the 1[Third Grade Municipality] and the
number of seats reserved for women shall not be less than one-third (including the number of
seats reserved for women belonging to the Scheduled Castes and the Scheduled Tribes) of the
total number of seats in the 1[Third Grade Municipality].
(4) (a) The offices of the Chairpersons of the 2[Third Grade Municipalities] shall be
reserved for the persons belonging to the Scheduled Castes and the Scheduled Tribes and the
number of offices so reserved shall bear, as nearly as may be, the same proportion to the total
number of offices in the State as the population of the Scheduled Castes in all the 2[Third
Grade Municipalities] in the State or the Scheduled Tribes in all the 1[Third Grade
Municipalities] in the State, bears to the total population of all the 1[Third Grade
Municipalities] in the State.
(b) The offices of Chairpersons of the 1[Third Grade Municipalities] shall be
reserved for women belonging to the Scheduled Castes and the Scheduled
_________________________
1.
Substituted for the words "Town Panchayat " by the Tamil Nadu District Municipalities
2. Substituted for the words "Town Panchayats" by ibid.
3. Sub-sections 2 (a) and 2 (b) inserted by the Tamil Nadu Act 34 of 1995 and Omitted by
the Tamil Nadu Act 17 of 1996.
32
Tribes from among the offices reserved for the persons belonging to the Scheduled Castes
and the Scheduled Tribes which shall not be less than one-third of the total number of offices
reserved for the Scheduled Castes and the Scheduled Tribes.
(5) The offices of the Chairpersons of the 1[Third Grade Municipalities] shall be
reserved for women and the number of offices reserved for women shall not be less than onethird (including the number of offices reserved for women belonging to the Scheduled Castes
and the Scheduled Tribes) of the total number of offices of the Chairpersons of the 1[Third
Grade Municipalities] in the State :
Provided that the offices reserved under this 2[sub-section] and under sub-section (4) shall
be allotted by rotation to different 1[Third Grade Municipalities] in such manner as may be
prescribed.
(6) The reservation of seats under sub-sections (1) and (2) and the reservation of offices
of Chairpersons under sub-section (4) shall cease to have effect on the expiration of the
period specified in Article 334 of the Constitution.
3-J. Division of 3[Third Grade Municipality] into Wards. (1) For the purpose of
election of Councillors to a 1[Third Grade Municipality], the Inspector shall, after consulting
the 1[Third Grade Municipality], by notification divide the 2[transitional area] into wards and
determine the number of members to be elected in accordance with such scale as may be
prescribed.
(2) Only one member shall be elected from each ward.
3-K. Term of office of members. (1) Except as otherwise provided in this Act,
members of every 1[Third Grade Municipality] elected at an ordinary election, shall, hold
office for a term of five years.
(2) The term of office of the members elected at ordinary election shall commence on
the date appointed for the first meeting of the 1[Third Grade Municipality] after such ordinary
election.
(3) The member of a 1[Third Grade Municipality] elected in a casual vacancy shall
enter upon the office forthwith but shall hold office only so long as the member in whose
place he is elected would have been entitled to hold office, if the vacancy had not occurred.
3-L. Electoral roll. (1) The electoral roll of a 1[Third Grade Municipality] shall be the
same as the electoral roll of the Tamil Nadu Legislative Assembly prepared and revised in
accordance with the provisions of law for the time being in force in a 3[transitional area] and
shall be deemed to be the electoral roll for such 1[Third Grade Municipality] for the purposes
of this Act.
(2) No amendment, transposition or deletion of any entry in the electoral roll of the
Tamil Nadu Legislative Assembly made after the last date for making nominations for
elections in any 1[Third Grade Municipality] and before the
_________________________
2. Amended by Tamil Nadu Act 34 of 1995 and 17 of 1996.
3. Substituted for the words "Panchayat Town" by Tamil Nadu Act 24 of 2004.
33
notification of the result of such election, shall form part of the electoral roll for such
election, for the purposes of this section.
3-M. Application of the Act to 1[Third Grade Municipalities].The State Government
may, by notification, direct that any of the provisions of this Act and the rules made
thereunder or of any other enactment for the time being in force elsewhere in the State of
Tamil Nadu but not in the 2[transitional area] shall apply to that 3[Third Grade Municipality]
to such extent and subject to such modifications, additions and restrictions as may be
specified in the notification.
4[3-MM.
Special provisions relating to Village Panchayat constituted as Third Grade

Municipality. (1) Notwithstanding anything contained in this Act ,(a) the President and members of a Village Panchayat, who are elected or deemed to
have been elected and holding office as such immediately before the date of constitution of
such Village Panchayat as Third Grade Municipality under this Act, shall be deemed to be the
Chairman and members of such Third Grade Municipality elected under this Act and such
Chairman and members shall continue to hold office upto such date as the State Government
may, by notification, fix in this behalf or, in case no such date is fixed, upto the date on which
their term of office would expire under the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu
Act 21 of 1994) and such Chairman and members shall exercise all powers and perform all
duties conferred on the Chairman and members by or under this Act.
(b) all the employees, other than the provincialised employees, of the Village
Panchayat, immediately before its constitution as Third Grade Municipality, shall be the
employees of such Third Grade Municipality under this Act. The provincialised employees
shall continue to serve under the Third Grade Municipality and they shall be transferred by
the Director of Rural Development within three months from the date on which such Third
Grade Municipality is constituted under this Act.
(2) Subject to the provisions of sub-section (1), the provisions of this Act and the rules
made thereunder shall apply to the Third Grade Municipality referred to in sub-section (1)],
3-N. Chapter to override other laws . (1) The provisions of this Chapter shall have
effect notwithstanding anything inconsistent therewith contained in this Act or any other law.
_________________________
1. Substituted for the words "Town Panchayats" by the Tamil Nadu District Municipalities
2. Substituted for the words "Panchayat Town" by ibid.
3. Substituted for the words "Town Panchayat" by ibid.
4. Inserted by the Tamil Nadu 'District Municipalities (Amendment) Act, 2004 (Tamil Nadu
Act 24 of 2004).
34
(2) Save as otherwise provided in sub-section (1), the provisions of this Chapter shall
be, in addition to, and not in derogation of, any other provisions of this Act.
1
[CHAPTER I-B
TOWN PANCHAYATS
3-O. Application of Chapter. This Chapter shall apply only to the Town Panchayats.
3-P. Formation of Town Panchayats. (1) The Governor,
(a) may, having regard to the revenue generated for local administration, the
percentage of employment in non-agricultural activities, the economic importance or such
other factors as he deems fit, by notification, classify and declare every local area comprising
a revenue village or villages or any portion of a revenue village or contiguous portions of
two or more revenue villages and having a population estimated at not less than thirty
thousand as a Panchayat Town for the purposes of this Act ; and
(b) shall, by notification, specify the name of such Panchayat Town:
(2) In every Panchayat Town declared as such under sub-section (1), there shall be
established a Town Panchayat.
(3) (a) The Governor may, by notification, exclude from a Panchayat Town any area
comprised therein.
(b) In regard to any area excluded under clause (a), the Governor may, by
notification under sub-section (1), declare it to be a Panchayat Town or include it in any
contiguous Panchayat Town under clause (c) (i)
(c) The Governor may, by notification (i) include in a Panchayat Town any local area contiguous thereto ; or
(ii) cancel or modify a notification issued under sub-section (1) ; or
(iii) alter the name of the Panchayat Town specified under clause (b) of subsection (1).
(d) Before issuing a notification under clause (a) or under clause (b) read with subsection (1) or under clause (c), the Governor shall give the Town Panchayat or Town
Panchayats which will be affected by the issue of such notification, a reasonable opportunity
for showing cause against the proposal and shall consider the explanations and objections, if
any, of such Town Panchayat or Town Panchayats.
(4) Any rate-payer or inhabitant of such area or any Town Panchayat concerned, may,
if he or it objects to any notification under sub-section (1) or sub-section (3), appeal to the
High Court within such period as may be prescribed.
_________________________
1. Chapter I-B inserted by Tamil Nadu Act 18 of 2006.
35
3-Q. Constitution of Town Panchayats. (1) Save as provided under sub-section (2),
every Town Panchayat shall consist of the elected members as determined under Section 3-X.
(2) The following persons shall be represented in the Town Panchayat, namely :(a) the members of the House of the People and the members of the State Legislative
Assembly representing a constituency comprising the whole or any part of the Town
Panchayat ; and
(b) the members of the Council of States who are registered as electors within the
area of the Town Panchayat.

(3) The members of the House of the People, the State Legislative Assembly and the
Council of State referred to in clauses (a) and (b) of subsection 2 shall be entitled to take part
in the proceedings but shall not have the right to vote in the meetings of the Town Panchayat.
3-R. Incorporation of Town Panchayats. (1) A Town Panchayat shall be constituted
for each Panchayat Town consisting of such number of elected members, with effect from
such date as may be specified in the notification issued in that behalf by the Governor.
(2) Subject to the provisions of this Act, the administration of the Panchayat Town shall
vest in the Town Panchayat, but the Town Panchayat shall not be entitled to exercise
functions expressly assigned by or under this Act or any other law to its Chairman or to any
other Authority.
(3) Every Town Panchayat shall be a body corporate by the name of the Panchayat
Town specified in the notification issued under Section 3-P, shall have perpetual succession
and a common seal, and, subject to any restrictions or qualifications imposed by or under this
Act or any other law, shall be vested with the capacity of suing or being sued in its corporate
name, or acquiring, holding and transferring property, movable or immovable, or entering
into contracts and of doing all things necessary, proper or expedient for the purpose for which
it is constituted.
3-S. Alteration of classification of Panchayat Towns. (1) The Governor may alter any
classification, notified under sub-section (1) of Section 3-P, if in his opinion, the Panchayat
Town satisfies or ceases to satisfy the conditions referred to in that sub-section.
(2) Any decision made by the Governor under this section shall not be questioned in a
Court of law.
36
3-T. Strength of a Town Panchayat. (1) Notwithstanding anything contained in this

Act, the total number of members of a Town Panchayat shall be notified by the Inspector in
accordance with such scale as may be prescribed with reference to the population as
ascertained at the last preceding census of which the relevant figures have been published.
(2) The Inspector may, from time to time, by notification, alter the total number of
members of a Town Panchayat notified under sub-section (1).
3-U. Duration of Town Panchayat. (1) Every Town Panchayat unless sooner
dissolved, shall continue for five years beginning from the date appointed for its first meeting
after each ordinary election and no longer and the expiration of the said period of five years
shall operate as a dissolution of the Town Panchayat.
(2) An election to constitute a Town Panchayat shall be completed ,(a) before the expiry of its duration specified in sub-section (1) ; or
(b) before the expiration of a period of six months from the date of its dissolution :
Provided that where the remainder of the period for which the dissolved Town Panchayat
would have continued is less than six months, it shall not be necessary to hold any election
for constituting the Town Panchayat for such period.
3-V. Election of members to Town Panchayat. The members of Town Panchayat
referred to in sub-section (1) of Section 3-Q shall be elected in such manner as may be
prescribed :
Provided that no person shall be eligible to be elected under this Act as a member of more
than one Town Panchayat.
3-W. Reservation of seats. (1) Seats shall be reserved for the persons belonging to the
Scheduled Castes and the Scheduled Tribes in every Town Panchayat and the number of seats
so reserved, shall bear, as nearly as may be, the same proportion to the total number of seats
to be filled by direct election in that Town Panchayat as the population of the Scheduled
Castes in the Town Panchayat area or of the Scheduled Tribes in that Town Panchayat area,
bears to the total population of that area.
Castes and the Scheduled Tribes which shall not be less than one-third of the total number of
seats reserved for the persons belonging to the Scheduled Castes and the Scheduled Tribes.
(3) Seats shall be reserved for women in the Town Panchayat and the number of seats
reserved for women shall not be less than one-third (including
37
the number of seats reserved for women belonging to the Scheduled Castes and the
Scheduled Tribes) of the total number of seats in the Town Panchayat.
(4) (a) The offices of the Chairmen of the Town Panchayats shall be reserved for the
persons belonging to the Scheduled Castes and the Scheduled Tribes and the number of
offices so reserved shall bear, as nearly as may be, the same proportion to the total number of
offices in the State as the population of the Scheduled Castes in all the Town Panchayats in
the State or the Scheduled Tribes in all the Town Panchayats in the State, bears to the total
population of all the Town Panchayats in the State.
(b) The offices of the Chairmen of the Town Panchayats shall be reserved for
women belonging to the Scheduled Castes and the Scheduled Tribes from among the offices
reserved for the persons belonging to the Scheduled Castes and the Scheduled Tribes which
shall not be less than one-third of the total number of offices reserved for the Scheduled
Castes and the Scheduled Tribes.
(5) The offices of the Chairmen of the Town Panchayats shall be reserved for women
and the number of offices reserved for women shall not be less than one-third (including the
number of offices reserved for women belonging to the Scheduled Castes and the Scheduled
Tribes) of the total number of offices of the Chairmen of the Town Panchayats in the State :
Provided that the offices reserved under this sub-section and Section (4) shall be allotted
by rotation to different Town Panchayats in such manner as may be prescribed.
(6) The reservation of seats under sub-sections (1) and (2) and the reservation of offices
of Chairmen under sub-section (4) shall cease to have effect on the expiration of the period
specified in Article 334 of the Constitution.
3-X. Division of Town Panchayats into wards. (1) For the purpose of election of
members to a Town Panchayat, the Inspector shall, after consulting the Town Panchayat, by
notification divide the Panchayat Town into Wards and determine the number of members to
be elected in accordance with such scales as may be prescribed.
(2) Only one member shall be elected from each Ward.
3-Y. Term of office of members. (1) Except as otherwise provided in this Act,
members of every Town Panchayat elected at an ordinary election, shall, hold office for a
term of five years.
(2) The term of office of the members elected at ordinary election shall commence on
the date appointed for the first meeting of the Town Panchayat after such ordinary election.
(3) The member of a Town Panchayat elected in a casual vacancy shall enter upon the
office forthwith, but shall hold office only so long as the member in whose place he is elected
would have been entitled to hold office, if the vacancy had not occurred.
38
3-Z. Electoral roll. (1) The electoral roll of a Town Panchayat shall be the same as the
electoral roll of the Tamil Nadu Legislative Assembly prepared and revised in accordance
with the provisions of law for the time being in force in a Panchayat Town and shall be
deemed to be the electoral roll for such Town Panchayat for the purposes of this Act.
(2) No amendment, transposition or deletion of any entry in the electoral roll of the
Tamil Nadu Legislative Assembly made after the last date for making nominations for
elections in any Town Panchayat and before the notification of the result of such election,
shall form part of the electoral roll for such election, for the purposes of this section.
3-AA. Application of the Act to Town Panchayats. The State Government may, by
notification, direct that any of the provisions of this Act and the rules made under this Act or
of any other enactment for the time being in force elsewhere in the State of Tamil Nadu but
not in the Panchayat Town shall apply to that Town Panchayat to such extent and subject to
such modifications, additions and restrictions as may be specified in the notification.
3-BB. Chapter to override other laws. (1) The provisions of this Chapter shall have
effect notwithstanding anything inconsistent therewith contained in this Act or any other law.
(2) Save as otherwise provided in sub-section (1), the provisions of this Chapter shall
be, in addition to, and not in derogation of, any other provisions of this Act.
3-CC. Special provisions relating to Village Panchayat constituted as Town
Panchayat. (1) Notwithstanding anything contained in this Act ,(a) the President and members of a Village Panchayat, who are elected or deemed to
have been elected and holding office as such immediately before the date of constitution of
such Village Panchayat as Town Panchayat under this Act, shall be deemed to be the
Chairman and members, of such Town Panchayat elected under this Act and such Chairman
and members shall continue to hold office upto such date as the State Government may, by
notification, fix in this behalf or, in case no such date is fixed, upto the date on which their
term of office would expire under the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21
of 1994) and such Chairman and members shall exercise all powers and perform all duties
conferred on the Chairman and members by or under this Act.
(b) all the employees, other than the provincialised employees of the Village
Panchayat, immediately before its constitution as Town Panchayat, shall be the Employees of
such Town Panchayat under this Act. The provincialised Employees shall continue to serve
under the Town Panchayat.
(2) Subject to the provisions of sub-section (1), the provisions of this Act and the rules
made thereunder shall apply to the Town Panchayat referred to in sub-section (1)]
39
PART II
ESTABLISHMENT, CONSTITUTION AND
GOVERNMENT OF DISTRICT MUNICIPALITIES
CHAPTER II
4. Creation of Municipalities .1[(l) The Governor may, having regard to the population
of the area, the density of population therein, the revenue generated for local administration,
the percentage of employment in non-agricultural activities, the economic importance or such
other factors as he may deem fit, by notification, declare his intention]
(a) to constitute as a Municipality any, town, village, hamlet, bazaar, station or other
local area or any group of the same in the immediate neighbourhood of one another, or
(b) to exclude from a Municipality any local area comprised therein and defined in
such notification; or
(c) to include within a Municipality any local area in the vicinity thereof and
defined in such notification:
Provided that no Cantonment shall be included within a Municipality.

(2) Any inhabitant of a local area or tax-payer of a Municipality, in respect of which any
such notification has been published may, if he desires to object to anything therein
contained, submit his objection in writing to 2[the Governor] within six weeks from the
publication of the notification and 2[the Governor] shall take all such objections into
consideration.
(3) When six weeks from the publication of the notification have expired, and 2[the
Governor he may] has considered the objections, if any, which have been submitted, he may,
as the case may be, by notification declare to be a Municipality, or exclude from or include in
a Municipality, the local area or any portion thereof.
(4) This Act shall come into force in, or cease to apply to, any Municipality or part
thereof, as the case may be, on such date as may be specified in the notification under subsection (3).
3
[(5) If any local area in which the 4[Tamil Nadu] Local Boards Act, 19205 (Tamil
Nadu Act XIV of 1920) is in force is, constituted as or included
_________________________
1. Substituted by the Tamil Nadu District Municipalities (Amendment) Act, 1994 (Tamil
Nadu Act 25 of 1994)
2. Substituted for the expression "the State Government may by notification declare their
intention" by the Tamil Nadu District Municipalities (Amendment) Act, 1994 (Tamil
Nadu Act 25 of 1994).
3. This sub-section was substituted for the original sub-section by Section 5 of the Tamil
Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).
4. These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of
Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second
Amendment) Order, 1969, which came into force on the 14th January 1969.
5. Now, the Tamil Nadu District Boards Act, 1920 (Tamil Nadu Act XIV of 1920), which
Act stands repealed in the panchayat development blocks by virtue of Section 13 (i) of the
Tamil Nadu Panchayats Act, 1958 (Tamil Nadu XXXV of 1958).
40
in a Municipality, 1[the Governor] may pass such orders as he may deem fit as to the transfer
to the Council of such Municipality or disposal otherwise of the assets or institutions of any
local Board2 in the local area and as to the discharge of the liabilities, if any, of such local
board2 relating to such assets or institutions.]
3
[(6) the State Government may, by notification, classify Municipalities into Special
Grade, Selection Grade, First Grade and Second Grade, for the purpose of effective
administration of the said Municipalities in accordance with such norms as may be
prescribed.]
4
[4-A. Townships . 5[(1) The Governor may, having regard to the size of the area and
the Municipal service being provided or proposed to be provided by an industrial
establishment in that area and such other factors as he may deem fit, declare an urban area
comprised in any Municipality or specified area therein to be an industrial Township.]
(2) In regard to any Municipality or any area declared to be a township under subsection (1), the 1[Governor] shall, by notification, constitute a Township Committee.
(3) A notification issued by the 1[Governor] may direct that any functions vested in a
Municipal Council by or under this Act shall be transferred to, and performed by, the
Township Committee and shall provide for
(i) the total number of members of the Township Committee ;
(ii) the persons who shall be members of the Township Committee or the manner in
which they shall be chosen

(iii) the person who shall be the Chairman of the Township Committee or the
manner in which he shall be elected or appointed ;
(iv) the term of office of members and the Chairman ;
(v) the restrictions and conditions subject to which the Township Committee may
perform its functions; and

(vi) the procedure of the Township Committee.
(4) The 1[Governor] may, by notification, direct that any of the provisions of this Act or
of any rules made there under or of any other enactment for the
_________________________
1. Substituted for the words "State Government" by the Tamil Nadu District Municipalities
2. Now, the district Board.
4. This section was inserted by Section 2 of the Tamil Nadu District Municipalities
5. Sub-section (1) was substituted by the Tamil Nadu District Municipalities (Amendment)
Act, 1994 (Tamil Nadu Act 25 of 1994).
41
time being in force elsewhere in the 2[State of Tamil Nadu] but not in the Municipality or
specified area therein referred to in sub-section (1) shall apply to that Municipality or area to
such extent and subject to such modifications, additions and restrictions as may be specified
in the notification.
(5) (a) If any difficulty arises in giving effect to the provisions of this section, the
1
[Governor] may, as occasion may arise, by order, do anything which appears to them
necessary for the purpose of removing the difficulty.
(b) All orders issued under clause (a) shall, as soon as possible after they are made,
be placed on the table of 3[the Legislature Assembly] and shall be subject to such
modifications by way of amendments or repeal as the Legislature may make either in the
same session or in the next session.
6
[***]
4
[4-B. Declaration of a township to be a Municipality. 5[(1) Notwithstanding

anything contained in Section 4, if the Governor is satisfied that any Industrial Township
should be declared as a Municipality, he may by notification declare such Industrial
Township to be a Municipality.
(2) The provisions of this Act or of any rules made thereunder shall apply to any
township so declared to be a Municipality on such date as may be specified in the notification
under sub-section (1).]
5
[5. Duration of Municipality.(1) Every Municipality, unless sooner dissolved under
Section 41, shall continue for five years beginning from the date appointed for its first
meeting after each ordinary election and no longer and the expiration of the said period of
five years shall operate as a dissolution of the Municipality.
(2) An election to constitute the Municipality shall be completed
(a) before the expiry of its duration specified in sub-section (1) ; or
(b) before the expiration of a period -of six months from the date of its dissolution
Provided that where the remainder of the period for which the dissolved Municipality
would have continued, is less than six months, it shall not be necessary to hold any election
under this sub-section for constituting the Municipality for such period.]
_________________________
2. This expression was substituted for the expression "State of Madras" by the Tamil Nadu
Adaptation of Laws order, 1970, which was deemed to have come into force on the 14th
January 1969.
3. Substituted for the words "both Houses of the Legislature" by Tamil Nadu Adaptation of
Laws Order, 1987.
4. Section 4-B was inserted by the Tamil Nadu District Municipalities (Amendment) Act,
6. Explanation in sub-section (5) omitted by ibid.
42
CHAPTER III
CONSTITUTION OF MUNICIPAL AUTHORITIES
AUTHORITIES
6. The Municipal Authorities and their incorporation .1[(1) The Municipal
Authorities charged with carrying out the provisions of this Act are
(a) a Council;
(b) a Chairman ; and
(c) an Executive Authority.]
(2) The Municipal Council shall, by the name of the Municipality, be a body Corporate,
shall have perpetual succession and a common seal and subject to any restriction or
qualification imposed by this or any other enactment shall be vested with the capacity of
suing or being sued in its corporate name, of acquiring, holding and transferring property
movable or immovable, of entering into contracts and of doing all things necessary for the
purpose of its constitution.
7. Constitution of Council . (1)The Municipal Council shall consist of such number of
Councillors 2[***] as may be determined by the State Government, by notification and
different notifications may be issued for different Municipal Councils:
Provided that the number of Councillors so notified shall not be more than fifty-two and
shall not be less than twenty.
Provided further that the power to determine the number of Councillors shall not be
exercised by the State Government more than once within a period of five years in respect of
any Municipality.
3
[(2) Save as provided in sub-section (3), every Municipality shall consist of the
following elected members as notified under sub-section (1).
(3) The following persons shall also be represented in the Municipality, namely :4
[(a) ***]
5
[****]
(b) the members of the House of the People and the members of the State Legislative
Assembly representing the constituency comprising the whole or any part of the
Municipality; and
_________________________
1. This section was substituted for the original sub-section by Section 2 of the Tamil Nadu
District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933).
2. The word "exclusive of its Chairman" were omitted by Tamil Nadu Act 18 of 2006.
3. Sub-sections (2) to (10) substituted by Tamil Nadu Act 25 of 1994.
4. Clause (a) of sub-section 3 omitted by Tamil Nadu Act 3 of 1997.
5. Proviso to clause (a) omitted by Tamil Nadu Act 22 of 1996.
43
(c) the members of the Council of State who are registered as electors within the
area of the Municipality.
1
[(4) The persons referred to in sub-section (3) shall be entitled to take part in the
proceedings, but shall not have the right to vote in the meetings of the Council.]
(5) Seats shall be reserved for the persons belonging to the Scheduled Castes and the
Scheduled Tribes in every Municipality and the number of seats so reserved, shall bear, as
nearly as may be, the same proportion to the total number of seats to be filled by direct
elections in that Municipality as the population of the Scheduled Castes in that municipal
area or of the Scheduled Tribes in that municipal area, bears to the total population of that
area :
Provided that for the first election for the Municipality to be held immediately after
the commencement of the Tamil Nadu District Municipalities (Amendment) Act, 1994, the
provisional population figures of the municipal area as published in relation to 1991 census,
shall be deemed to be the population of the municipal area as ascertained in that census.
Castes and the Scheduled Tribes which shall not be less than one-third of the total number
of seats reserved for the persons belonging to the Scheduled Castes and the Scheduled
Tribes.
2
[***]
(7) Seats shall be reserved for women in the Municipality and the number of seats
reserved for women shall not be less than one-third (including the number of seats reserved
for women belonging to the Scheduled Castes and the Scheduled Tribes) of the total number
of seats in a Municipality.
(8) (a) The offices of the Chairpersons of the Municipalities shall be reserved for the
persons belonging to the Scheduled Castes and the Scheduled Tribes and the number of
offices so reserved shall bear as nearly as may be, the same proportion to the total number
of offices in all Municipalities in the State as the population of the Scheduled Castes in all
Municipalities in the State or the Scheduled Tribes in all Municipalities in the State, bears to
the total population of all Municipalities in the State.
(b) The offices of Chairpersons of the Municipalities shall be reserved for women
belonging to the Scheduled Castes and the Scheduled Tribes from among the offices
reserved for the persons belonging to the Scheduled Castes
_________________________
1. Amended by Tamil Nadu Act 22 of 1996.
2. Sub-sections 6 (a) and 6 (b) were inserted by Tamil Nadu Act 34 of 1995 and omitted by
Tamil Nadu Act 17 of 1996.
44
and the Scheduled Tribes which shall not be less than one-third of the total number of offices
reserved for the Scheduled Castes and the Scheduled Tribes.
(9) The offices of the Chairpersons of the Municipalities shall be reserved for women
and the number of offices reserved for women shall not be less than one-third (including the
number of offices reserved for women belonging to the Scheduled Castes and the Scheduled
Tribes), of the total number of offices of the Chairpersons of the Municipalities in the State :
Provided that the offices reserved under this sub-section and under subsection (8) shall be
allotted by rotation to different Municipalities in such manner as may be prescribed.
(10) The reservation of seats under sub-sections (5) and (6) and the reservations of
offices of Chairpersons under sub-section (8) shall cease to have effect on expiration of the
period specified in Article 334 of the Constitution].
1
[7-A. ***]
7-B to 7-F. 2[***]
8. Term of 3[***] Councillors and filling up of seats . 4[(1) The term of office of
5
[***] Councillors shall, save as otherwise expressly provided in this Act, be 6[five years],
beginning and expiring at noon on such date as the State Government may, by notification,
appoint in that behalf.7[***]
8[****]
9
[(2) Ordinary vacancies in the office of Councillors shall be filled at ordinary
elections which shall, in consultation with the State Government, be fixed by the Tamil
Nadu State Election Commissioner], to take place on such days within three months before
the occurrence of the vacancies as he thinks fit.]
10
[***]
_________________________
1. Section 7-A was inserted by the Tamil Nadu District Municipalities (Amendment) Act, 1978
(Tamil Nadu Act 23 of 1978). and omitted by Tamil Nadu Act 18 of 2006, before omission it
was as under :7-A. Election of Chairman.- shall be elected by the persons whose names appear in the electoral
rolls relating to the municipality from among themselves in accordance with such procedure as
may be prescribed: -Provided that a person who stands for election as chairman shall not be
eligible to stand for election as a councilor:-Provided further that a person who stands for
election as a councillor shall not be eligible to stand for election as chairman:
Provided also that no coucillor shall be eligible to stand for election as chairman
2. Sections 7-B to 7-F were inserted by Tamil Nadu Act 24 of 1983 and omitted by Tamil Nadu Act
25 of 1985.
3. The words "Chairman or" added by Tamil Nadu Act 23 of 1978 and omitted by Tamil Nadu Act
18 of 2006.
4. This paragraph was substituted for the first paragraph in sub-section (1) of Section 8 by Section 3
(i) of the Chennai City Municipal Corporation and District Municipalities (Amendment) Act
5. The words "Chairman and" substituted by Tamil Nadu Act 22 of 1996 and omitted by Tamil
Nadu Act 18 of 2006.
7. The words "and different dates may be appointed for different Municipal Councils" were omitted
by Tamil Nadu Act 25 of 1994.
8. Proviso to sub-section (2) of Section 8 omitted by ibid.
9. This section was substituted for the original sub-section (2) by Section 14(ii) of the Chennai City
Municipal Corporation and District Municipalities (Amendment) Act, 1962 (Tamil Nadu Act 10
of 1962).
10. This sub-section was inserted by Section 7 (iv) of the Tamil Nadu District Municipalities
(Amendment)Act,1930 (Tamil Nadu Act X of 1930) and omitted by Tamil Nadu Act 18 of 2006.
45
[(3) 2[***] A Councillor elected at an ordinary election held after the occurrence of a
vacancy shall enter upon office forthwith, but shall hold office only so long as he would have
been entitled to hold office if he had been elected before the occurrence of the vacancy.]
3
[(4) A casual vacancy in the office 2[***] a Councillor shall be filled at a casual
election which shall, in consultation with the State Government, be fixed by the Tamil Nadu
State Election Commissioner. to take place as soon as may be after the occurrence of the
vacancy:
Provided that no casual election shall be held to fill a vacancy occurring within six months
before the date of retirement by efflux of time and that such vacancy shall be filled at the next
ordinary election.
4
[***]
[(5)] 2[***] a Councillor elected 6[***] at a casual vacancy shall enter upon office
forthwith, but shall hold office so long as the 2[***] Councillor elected in whose place he is
elected 6[***] would have been entitled to hold office if the vacancy had not occurred.
7
[(6) ***]
8
[9. Procedure when no 2[***] Councillor is elected. (1) If at an ordinary or casual

election held under Section 8, no 2[***] Councillor is elected, a fresh election shall be held on
such day as the Tamil Nadu 9[State Election Commissioner] may fix.
_________________________
1. This sub-section was inserted by Section 7 (iv) of the Tamil Nadu District Municipalities
2. The words "Chairman or" added by Tamil Nadu Act 23 of 1978 and omitted by Tamil
3. These sub-sections were substituted for sub-section (4) by Section 14(iii) of the Chennai
City Municipal Corporation and District Municipalities (Amendment) Act, 1962 (Tamil
4. Sub-section 4-A was omitted by Tamil Nadu Act 25 of 1994.
5. Sub-sections (3) and (4) were re-numbered as sub-sections (4) and (5) respectively by
Section 7 (v) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil
6. The words "or co-opted" omitted by Tamil Nadu Act 25 of 1994.
7. Sub-section 6 was omitted by the Tamil Nadu District Municipalities (Amendment) Act,
8. This section was substituted for the original section by Section 8 of the Tamil Nadu
9. Substituted for the words "the Election Authority" by Tamil Nadu Act 25 of 1994.
(2) 1[* *
46
*]
(2-A) 2[* * *]
(3) The term of office of a 3[***] a Councillor elected under this section shall expire at
the time at which it would have expired if he had been elected at the ordinary or casual
election, as the case may be.]
4
[10. * * * ]
[11. * * *]
[12. The Chairman and Vice-Chairman of the Municipality.(1) * * *]
[(2) Every Council shall elect one of its members to be its Chairman],
(3) The Council shall elect one of its members, 8[other than the persons referred to in
sub-section (3) of Section 7 and the Chairman] to be its Vice-Chairman 9[and shall nominate
a panel of not more than three members any one of whom shall perform the functions of the
Chairman in the absence of both the Chairman and Vice-Chairman.]
10 11
[ [(4) A Chairman shall be deemed to have vacated his office on the expiry of his
term of office as a Councillor or on his otherwise ceasing to be the Councillor].]
(5) A Vice-Chairman shall be deemed to have vacated his office on the expiry of his
term of office as a Councillor or on his otherwise ceasing to be a Councillor.]
_________________________
1. Sub-section 2 was omitted by the Tamil Nadu Act 25 of 1994.
2. Sub-section 2-A was omitted by the Tamil Nadu Act 16 of 1989.
3. Added by Tamil Nadu Act 23 of 1978 and omitted by Tamil Nadu Act 18 of 2006.
4. This section was omitted by Section 9 of Tamil Nadu Act X of 1930.
5. This section was omitted by Section 4 of the Tamil Nadu District Municipalities
(Amendment), 1933 (Tamil Nadu Act XV of 1933).
6. Section 12 and 12-A were substituted for Section 12 by Section 11 of the Tamil Nadu
District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930) and Section
12 was omitted by Section 5 of the Tamil Nadu District Municipalities (Amendment) Act,
1933 (Tamil Nadu Act XV of 1933).
7. Inserted by Tamil Nadu Act 18 of 2006
10. Sub-sections (4) and (5) were originally substituted by Tamil Nadu Act 23 of 1978.
11. Sub-section (4) of Section 12 substituted by Tamil Nadu Act 18 of 2006.
47
[(6) When the office of Chairman is vacant, the Vice-Chairman shall perform the
functions of the Chairman until a new Chairman is elected and assumes office.
(7) When the office of the Chairman is vacant and there is either a vacancy in the office
of the Vice-Chairman or the Vice-Chairman has been continuously absent from jurisdiction
for more than fifteen days or is incapacitated, the member nominated under. sub-section (3)
shall until the Vice-Chairman returns to jurisdiction or, as the case may be, recovers from his
incapacity, notwithstanding anything contained in this Act or in the rules or notifications
issued thereunder, perform the functions of the Chairman of the Council.]
(8) An outgoing Chairman or Vice-Chairman is eligible for re-election.
Explanation.A new Chairman or Vice-Chairman shall be deemed to have assumed

office on his being declared elected as such.
2[12-A. Procedure when no 3[Chairman or] Vice-Chairman is elected .If at an
election held under Section 12 no 3[Chairman or] Vice-Chairman is elected, a fresh election
shall be held.]
4
[12-B. Chairman, Vice-Chairman or Councillor not to receive remuneration . No

Chairman, Vice-Chairman or Councillor shall receive or be paid, from the funds at the
disposal of or under the control of the Council, any salary or other remuneration for services
rendered by him in any capacity whatsoever.]
5
[12-BB. Chairman, Vice-Chairman or Councillor to obtain permission to undertake

trip to foreign country. No person holding the office of Chairman, Vice-Chairman or
Councillor shall undertake any trip to any foreign country in his official capacity as such,
except with the permission in writing of the State Government.]
6
[12-C. Commissioner. (1) A Commissioner shall be appointed by the State

Government in the case of each Municipality included in Schedule IX and in the case of any
other Municipality notified by the State Government in this behalf. Every notification issued
under this sub-section shall specify the reasons therefor.
_________________________
1. Sub-sections (6) and (7) substituted by Tamil Nadu Act 16 of 1989.
2. Sections 12 and 12-A were substituted for Section 12 by Section 11 of the Tamil Nadu
District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)
3. Omitted by Tamil Nadu Act 23 of 1978 and subsequently substituted by Tamil Nadu Act
18 of 2006.
4. Section 12-B was inserted by Section 6 of the Tamil Nadu District Municipalities
(Amendment), Act 1933 (Tamil Nadu Act XV of 1933).
5. Inserted by Tamil Nadu Act 31 of 2002 w.e.f. 17-4-2003.
6. This section was substituted for Section 12-C (which was inserted by ibid (by Section 2
of the Tamil Nadu District Municipalities (Second Amendment) Act 1955 (Tamil Nadu
Act XXXI of 1955).
48
(2) The Commissioner shall be a whole time officer of the Municipality and shall not
undertake any work unconnected with his office without the sanction of the Municipal
Council and the State Government.
(3) The State Government may recover from the Municipal Council concerned the
whole of the salary and allowances paid to any Commissioner appointed under sub-section
(1), and such contribution towards his leave allowances, pension and provident fund as the
State Government may, by general or special order, determine.
(4) The State Government shall have power to regulate the methods of recruitment,
conditions of service, pay and allowances and discipline and conduct of the Commissioners
appointed under sub-section (1).]
FUNCTIONS OF THE SEVERAL AUTHORITIES
1
1
[THE CHAIRMAN AND THE EXECUTIVE AUTHORITY]
[13. Functions of the Chairman.The Chairman of the Municipal Council shall

(a) make arrangements for the election of the Vice-Chairman ;
(b) convene the meetings of the Council ; and
(c) perform all the duties and exercise all the powers specifically imposed or
conferred on the Chairman by this Act.]

13-A. Functions of the Executive Authority .The Executive Authority of the Municipal
Council shall
(a) carry into effect the resolutions of the Council;
(b) furnish to the Council such periodical reports regarding the progress made in
carrying out the resolutions of that body in the collection of taxes as the Council may direct;
and
(c) perform all the duties and exercise all the powers specifically imposed or
conferred on the Executive Authority by this Act and subject, whenever it is hereinafter
expressly so provided, to the sanction of the Council, and subject to all other restrictions,
limitations and conditions hereinafter imposed, exercise power for the purpose of carrying
out the provisions of this Act and be directly responsible for the due fulfillment of the
purposes of this Act.]
13-B. Rights of Chairman where a Commissioner has been appointed.In the case of
Municipalities included in Schedule IX or notified
_________________________
1. Sections 13, 13-A and 13-B and the heading thereto were substituted for the original
Section 13 and the heading thereto by Section 7 of the Tamil Nadu District Municipalities
(Amendment) Act, 1933 (Tamil Nadu Act XV of 1933).
49
under sub-section (1) of Section 12-C, the Chairman shall have full access to all the records
of the Municipal Council and no official correspondence between the Council and the 1[State
Government] shall be conducted except through the Chairman. The Chairman shall be bound
to transmit communications addressed through him by the Commissioner to the 1[State
Government] or by the 1[State Government] to the Commissioner.]
2[14. The Chairman to be member of every Committee of the Council.The
Chairman shall by virtue of his office, be a member of every Committee of the Council.]
15. Emergency powers of Executive Authority. The 3[Executive Authority] may, in
cases of emergency, direct the execution of any work or the doing of any act which would
ordinarily require the sanction of the Council, and the immediate execution or doing of which
is, in his opinion, necessary for the service or safety of the public and may direct that the
expense of executing such work or doing such act shall be paid from the Municipal fund:
Provided that
(a) he shall not act under this section in contravention of any order of the Council
prohibiting the execution of any particular act, and
(b) he shall report the action taken under this section and the reasons therefor to the
Council at its next meeting.
4[16. Power of Executive Authority to incur petty contingent expenditure. The
Executive Authority may, without the sanction of the Council, incur petty contingent
expenditure incidental to the Municipal administration, not exceeding 5[fifty rupees] in each
case:
Provided that
(a) provision to meet the expenditure is available under the relevant head of account
in the budget framed by the Council, with the modifications, if any, made therein by the
6
[State] Government; and
_________________________
by the Adaptation Order of 1937 and the word "State" was substituted for "Provincial" by the
2. Section 14 substituted by Tamil Nadu Act 18 of 2006.
3. These words were substituted for the word "Chairman" by Section 17 (1) of the Tamil
Nadu District Municipalities (Amendment) Act, 1933 (Tamil. Nadu Act XV of 1933).
4. This section was inserted by Section 3 of the Tamil Nadu District Municipalities (Third
Amendment) Act, 1942 (Tamil Nadu Act XXXVIII of 1942), re-enacted permanently
with specified modifications by Section 3 of, and the Schedule to, the Tamil Nadu Reenacting (No.II1) Act, 1948 (Tamil Nadu Act IX of 1948).
5. These words were substituted for the words "twenty-five rupees" by the Tamil Nadu Reenacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948).
6. This word was substituted for the word "Provincial" by the Adaptation Order of 1950.
50
(b) the Executive Authority shall report any expenditure incurred under this section
and the reasons therefor to the Council at its next meeting.]
1[17.
* * *]
[18. Delegation and devolution of functions of Chairman . (1) The Chairman may,
by an order in writing, delegate 3[any of his functions 4(***)] to the Vice-Chairman:
Provided that he shall not delegate any functions which the Municipal Council expressly
forbids him to delegate.
(2) If the Chairman has been continuously absent from jurisdiction for more than
fifteen days or is incapacitated, 5[his functions 6(***)] shall, during such absence of
incapacity, devolve on the Vice-Chairman:
Provided that where the absence from jurisdiction of the Chairman is within the 7[State of
Tamil Nadu] and is on business connected with the Municipality, the Chairman's functions
shall not, except to the extent, if any, to which functions have been delegated by him under
sub-section (1), devolve on the Vice-Chairman.
8
[* * *]
(3) If the Vice-Chairman also has been continuously absent from jurisdiction for more
than fifteen days or is incapacitated or if the office of Vice-Chairman is vacant, the Chairman
may, by an order in writing, delegate 9[any of his functions 10(***)] to any Councillor, who
shall be styled 'Chairman-delegate' during the period of delegation:
Provided that
(i) when an order of delegation made under this sub-section is in force,
_________________________
2. This section was substituted for the original section by Section 16, ibid.
3. These words were substituted for the words "any of his functions" by Section 17(2) of the
Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of
1933).
4. The words "including his functions as Executive Authority if he is also the Executive
Authority" were omitted by Tamil Nadu Act 23 of 1978.
5. These words were substituted for the words "his functions except those of by Section
17(2) of the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu
Act XV of 1933).
6. The words beginning from "including" and ending at "servant" were omitted by Tamil
7. This expression was substituted for the expression "Presidency of Madras" by the Tamil
Nadu Adaptation of Laws Order, 1970, which was deemed to have come into force on the
14th January 1969.
8. Second proviso was inserted by Tamil Nadu Act 23 of 1978 and omitted by Tamil Nadu
Act 16 of 1989.
9. These words were substituted for the words "any of his functions" by Section 17(2) of the
1933).
10. The words from "including" to "authority" were omitted by Tamil Nadu Act 23 of 1978
51
no further order of delegation of any functions shall be made in favour of any other than the
Councillor in whose favour the order in force was made;
(ii) no delegation under this sub-section shall, without the special sanction of the
Council, be made for any period exceeding in the aggregate 1[ninety days in any year] ; and
(iii) every order made under this sub-section shall be communicated forthwith to the
Council and to the district collector.
2
[(4) * * *]
(5) The exercise or discharge of any functions delegated under 3[subsections (1) and
(3)] shall be subject to such restrictions, limitations and conditions, if any, as may be laid
down by the Chairman and shall also be subject to his control and revision.
The Chairman shall also have power to control and revise the exercise or discharge of any
functions devolving on the Vice-Chairman under sub-section (2).]
4
[18-A. Rights and duties of the Commissioner. (1) (a) The commissioner shall have
the right to attend the meetings of the Council or any committee thereof, and take part in the
discussions thereat but shall not have the right to move any resolution or to vote.
(b) He shall attend any meeting of the Council or of any committee, if required to do
so by the Chairman.
(2) In the case of Municipalities included in Schedule IX or notified under sub-section
(1) of Section 12-C, the officers and servants of the Municipal Council shall be subordinate to
the commissioner.
(3) Subject to any directions given or restrictions imposed by the 5[State Government]
or the Municipal Council, the commissioner may, by order in writing, delegate any of his
functions to any officer or servant of the Council or to any 6[servant of the Government]. The
exercise or discharge of any functions so delegated shall be subject to such restrictions,
limitations and conditions as may be laid down by the Commissioner and shall also be
subject to his control and revision.]
_________________________
1. These words were substituted for the words "ninety days in any year in the case of any
unpaid Chairman and fifteen days in the case of a paid Chairman" by Section 17 (2) of
the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of
1933).
2. Sub-section (4) was omitted by Tamil Nadu Act 23 of 1978.
4. This section was inserted by Section 9 of the Tamil. Nadu District Municipalities
5. The words "Provincial Government" were substituted for the words "Local
Government" by the Adaptation Order of 1937 and the word "State" was substituted for
"Provincial" by the Adaptation Order of 1950.
6. The words "servant of the Crown" were substituted for the words "officer of
Government" by the Adaptation Order of 1937 and the word "Government" was
substituted for "Crown" by the Adaptation Order of 1950.
52
THE COUNCIL
19. Functions of the Council .Subject to the provisions of this Act, the municipal
administration shall vest in the Council, but the Council shall not be entitled to exercise
functions expressly assigned by or under this Act or any other law to the 1Chairman or
Executive Authority.]
20. Duties and powers of individual Councillors . (1) Any Councillor may call the
attention of the 2[Executive Authority] to any neglect in the execution of municipal work, to
any waste of municipal property, or to the wants of any locality and may suggest any,
improvements which may appear desirable.
(2) Every Councillor shall have the right to move resolutions 3[and] to interpellate the
Chairman on matters connected with the municipal administration subject to such regulations
as may be framed by the Council.
(3) Every Councillor shall have access during office hours to the records of the Council
after giving due notice to the 2[Executive Authority] provided that the 2[Executive Authority]
may, for reasons given in writing forbid such access.
21. Council's power to call for records .The Council may at any time, require the
[Executive Authority] to produce any 4[***] document which is in his custody.
The 2[Executive Authority] shall comply with every such requisition unless in his opinion
immediate compliance therewith would be prejudicial to the interests of the Council or of the
public, in which case he shall make a declaration in writing to that effect and shall, if required
by the Council, refer the question to the District Collector, whose decision shall be final.
2
22. 2[Executive authority] to carry out Council's resolutions .The 2[Executive

Authority] shall be bound to give effect to every resolution of the Council unless such
resolution is modified, suspended or cancelled by a controlling authority.
4
[23. Appointment of Standing Committee . (1) A Council may, with the previous
approval of the State Government, constitute such number of standing Committees not
exceeding three for the purpose of executing such
_________________________
Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933).
2. These words were substituted for the word "Chairman" by Section 17(1), ibid.
3. 3This word was inserted by Section 17 of the Tamil Nadu District Municipalities
4. The words "record, plan, correspondence or other" were omitted by Section 18 of the
Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).
5. Substituted by Tamil Nadu Act 22 of 1996 w.e.f. 14th August 1996.
53
powers, discharging such duties or performing such functions as it may delegate to them ; or
may appoint individual Councillors or Committees, to enquire into and report or advise on
any matter which it may refer to them :
Provided that nothing contained in this sub-section shall apply to the Taxation Appeals
Committee 'referred to in Section 23-A.
(2) The composition of Standing Committees and the method of appointment of
Chairman and the term of office of members and Chairman of Standing Committees shall be
such as may be prescribed.]
1
[23-A. Taxation Appeals Committee .Notwithstanding anything contained in this
Act ,
(1) for every Municipality, there shall be a Taxation Appeals Committee which shall
consist of the Chairman of the Municipal Council who shall also be the Chairman of the
Taxation Appeals Committee 5[and four Councillors selected by the Council] ;
(2) the business of the Taxation Appeals Committee shall be transacted in accordance
with the rules made by the State Government in this behalf.]
24. Appointment of Special Committees . It shall be lawful for the Council from time
to time by a resolution supported by not less than one-half of the sanctioned strength of the
Council to appoint as members of any committee any persons 2[***] who are not Councillors
but who may in the opinion of such Council possess special qualifications for serving on such
committee. But the number of persons so appointed on any committee shall not exceed onethird of the total number of members of such committee. All the provisions of this Act
relating to the duties, powers, liabilities and disqualifications and disabilities of Councillors
shall, save as regards, the disqualification on the ground of 3[residence], be applicable, so far
as may be, to such persons:
4
[Provided that nothing contained in this section shall apply to the Taxation Appeals
Committee referred in Section 23-A.]
7
[24-A. Preparation of development plan .There shall be prepared every year a
development plan for the Municipality and the Panchayat Town and submitted to the District
Planning Committee constituted under Section 241 of the Tamil Nadu Panchayats Act, 1994
(Tamil Nadu Act 21 of 1994) having jurisdiction over the Municipality or the 6[Third Grade
Municipality] or the Town Panchayat.
_________________________
1. Original Section 23-A was inserted by Tamil Nadu Act 15 of 1987 with effect from 27th
May 1987 and the present Section 23-A was substituted by Tamil Nadu Act 16 of 1989
with effect from 29th May 1989.
2. The words "of either sex" were omitted by Section 20 (i) of the Tamil Nadu District
3. This word was substituted for the word "sex" by Section 20 (ii), ibid.
7. Sections 24-A and 24-B inserted by Tamil Nadu Act 25 of 1994.
54
24-B. Wards Committee . (1) There shall be constituted by the State Government, a
wards committee or committees consisting of one or more wards within the territorial area of
the Municipality having population of three lakhs or more.
(2) Each wards committee shall consist of
(a) all the Councillors of the Municipality representing the wards within the
territorial area of the wards committee ;
(b) 1[***]
(3) Where a wards committee consists of
(a) one ward, the Councillor representing the ward in the Municipality ;
(b) two or more wards, one of the Councillors representing such wards in the
Municipality elected by the members of the Wards committee, shall be the chairperson of that
committee.
(4) The chairperson shall vacate the office as soon as he ceases to be a Councillor.
(5) In the event of the office of the chairperson falling vacant before the expiry of his
term, the wards committee shall, as soon as may be, after the occurrence of the vacancy, elect
a new chairperson in accordance with subsection (3) :
Provided that a chairperson so elected shall hold office only so long as the person in
whose place he is elected would have held it if such vacancy had not occurred.
(6) The duration of the wards committee shall be co-extensive with the duration of the
Municipality.
(7) The functions and duties of the wards committee, and the procedure to be adopted
by such committee for transaction of its business shall be such as may be prescribed.]
2[
24-C Constitution of ward committee (1) There shall be constituted by the
Municipal Council, a ward committee for each ward within the territorial area of the
municipality.
(2) Each ward committee shall consist of the councillor representing the ward in the
municipality and as many number of nominated members as may be prescribed from among
the persons registered in the electoral rolls of the ward and nominated by the Municipal
Council.
(3) The number of, qualification for, the nominated members and the procedure of
nomination shall be such as may be prescribed.
24-D. Term of office of chairperson of ward committee (1) The councillor
representing the ward in the municipality shall be the chairperson of that committee.
(2) The chairperson shall vacate the office as soon as he ceases to be a councillor.
24-E. Functions and duties of ward committee (1) The functions and duties of the
ward committee, and the procedure to be adopted by such committee for transaction of its
business shall be such as may be prescribed.
(2) The duration of the ward committee shall be co-extensive with the duration of the
Municipal Council.
24-F. Constitution of area sabha (1) There shall be constituted by the Municipal
Council, an area sabha for each area in a ward in the municipality
(2) Each ward shall consist of such number of area sabhas, not exceeding five, as
may be prescribed.
(3) An area sabha shall comprise of the entire geographical territory in which all the
persons registered in the electoral rolls pertaining to one or more polling booths in such
territory are ordinarily resident.
_________________________
1. Clause (b) was omitted by (Tamil Nadu Act 3 of 1997) w.e.f. 14th November 1996.
2. Section 24C, 24D, 24E, 24F, 24G, 24H was inserted by Tamil Nadu Act 35 of 2010 and
came in force on 29.10.2010
55
(4) Each area sabha shall consist of the elected councillor of the ward and all the
persons registered in the electoral rolls of the area.
24-G. Term of office of chairperson of area sabha (1) The Councillor of the ward
shall be chairman and convener of the area sabha.
(2) The duration of the area sabha shall be co-extensive with the duration of the
Municipal Council.
24-H. Functions and duties of area sabha The functions and duties of the area
sabha, and the procedure to be adopted for transaction of its business shall be such as may be
prescribed.
25. Rules and regulations for proceedings of Council .The Council shall observe
the rules in Schedule III and may make 1[***] regulations not inconsistent therewith or with
other provisions of this Act or any rules made by the 2[State Government] in regard to the
following matters :
(a) the time and place of its meetings ;
(b) the manner in which notice thereof shall be given ;
3
[(c) the preservation of order and the conduct of proceedings at meetings, and the
powers, which the Chairman may exercise for the purpose of enforcing his decisions on
points of order;]
(d) the division of duties among the members of the Council ;
4
[(e) the constitution and procedure of committees ;]
5
[(f) the delegation of its powers, duties or functions
(i) to the Chairman, a Councillor, an officer or servant of the Council or 6[a
servant of the Government] ; or
(ii) to a committee constituted under clause (e) or to its Chairman or to any
one or more of its members ;]
7
[(g) the persons by whom receipts may be granted for money paid to the Council ;
and
(h) all other similar matters.]
_________________________
1. The word "supplementary" was omitted by Section 21(i) of the Tamil Nadu District
2. The words "Provincial Government" were substituted for the words 'Local Government"
by the Adaptation Order of 1937 and the word "State" was substituted for the word
3. This clause was substituted for the original clause by Section 21(ii) of the Tamil Nadu
4. Substituted for the original clause by Section 21(iii) of the Tamil Nadu District
5. This was inserted as clause ( f ) by Section 21 (iv), ibid.
6. The words "a servant of the Crown" were substituted for the words "an officer of
7. The original clauses ( f ) and (g) were re-entered as clauses (g) and (h) by Section 21(iv) of
the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of
1930).
56
[26. Appointment of Joint. Committee . (1) A Council may, and if so required by the
[State Government] shall, join with one, or more than one, other local authority in
constituting a Joint Committee for any purpose in which they are jointly interested or for any
matter for which they are jointly responsible.
2
A Joint Committee may include persons who are not members of the local
authorities concerned but who may, in their opinion, possess special qualifications or special
interest for serving on such Committee :
(2)
Provided that the number of such persons shall not exceed one-third of the total number of
members of the Joint Committee.
(3)
The constitution of a Joint Committee shall be by means of regulations which
shall not, except in the cases referred to in sub-sections (6) and (7), have effect unless
assented to by each of the local authorities concerned.
(4)
The regulations shall, determine

(a) the total number of members of the Joint Committee;
(b) the number who shall be members of the local authorities concerned and the
number who may be outsiders ;
(c) the persons who shall be members of the Joint Committee or the manner in
which they shall be elected or appointed ;

(d) the person who shall be Chairman of the Joint Committee or the manner in
which he shall be elected or appointed ;
(e) the term of office of members and Chairman ;
(f) the powers, being powers exercisable by one or more of the local authorities
concerned, which may be exercised by the Joint Committee ; and
(g) the procedure of the Joint Committee.
(5) Regulations made under sub-sections (3) and (4) may be varied or revoked provided
that all the local authorities concerned assent to such variation or revocation.
(6) If the 1[State Government] take action under sub-section (1), they may issue such
directions as they think necessary or desirable in respect of all or any of the matters referred
to in sub-sections (3) and (4).
(7) If any difference of opinion arises between local authorities under any of the
foregoing provisions of this section, it shall be referred to the 3[State Government] whose
decision shall be final.
4
[(8) The powers of the 5[State] Government under this section shall, where one of the
local authorities concerned is a Cantonment authority or the port authority of a major port,
only be exercisable with the concurrence of the Central Government].
_________________________
1. This Section was substituted for the original section by Section 22, ibid.
by the Adaptation Order of 1937 and the word "State" was substituted for
4. This sub-section was inserted by the Adaptation Order of 1937
57
27. Notification of election .--- All elections 1[ ***] of Chairman, Vice-Chairman and
members of Municipal Councils shall be notified in the 2[Official Gazette].

28. Presidency of Council .--3[(1) Every meeting of the Council shall be presided over by
the Chairman ; in his absence by the Vice-Chairman ; and in the absence of both the
Chairman and the Vice-Chairman, 4[the Councillors and
(a) in the case of 5[Third Grade Municipalities], the persons referred to in clauses
(b) and (c) of sub-section (2) of Section 3-C ; and

(b) in the case of Municipalities, the persons referred to in clauses (b) and (c) of subsection (3) of Section 7 shall elect one from among the Councillors to preside for the
occasion.]
(2) The Chairman shall preserve order and shall decide all points of order arising at or
in connection with meetings. There shall be no discussion on any point of order and the
decision of the Chairman on any point of order shall, save as is otherwise expressly provided
in this Act, be final.
6
(3) A Vice-Chairman or Councillor presiding for the occasion shall, for that meeting,
[and during the period that he presides over it], have all the powers of the Chairman.
7
[29. * * * ]
30. 8[Councillor] when to abstain from taking part in discussion and voting .(1) No
[Councillor] shall vote on, or take part in, the discussion of any question coming up for
consideration at a meeting of the Council or any committee, if the question is one in which,
apart from its general application to the public, he has any direct or indirect pecuniary interest
by himself or his partner.
8
(2) The Chairman may prohibit any Councillor from voting or taking part in the
discussion of any matter in which he believes 9[such Councillor] to have such interest, or he
may require 9[such Councillor] to absent himself during the discussion.
(3) 9[Such Councillor] may challenge the decision of the Chairman, who shall thereupon
put the question to the meeting. The decision of the meeting shall be final.
(4) If the Chairman is believed by any Councillor present at the meeting to have any
such pecuniary interest in any matter under discussion, he may, if a motion to that effect be
carried, be required to absent himself from the meeting during such discussion.
_________________________
1. The words "and appointments" were omitted by Section 23 of the. Tamil Nadu District
2. These words were substituted for the words "Fort St. George Gazette" by the Adaptation
Order of 1937.
3. This sub-section was substituted for the original sub-section by Section 24 (i) of the Tamil
6. These words were inserted by Section 24(ii) of the Tamil Nadu District Municipalities
(Amendment) Act, 1930) (Tamil Nadu Act X of 1930).
7. This section was omitted by Section 25, ibid
8. The words "Chairman and Councillor" by Tamil Nadu Act 18 of 2006.
9. These words were substituted for the words such person by Section 26(i), of the Tamil
Nadu District Municipalities(Amendment)Act,1930(Tamil Nadu Act X of 1930)
58
[(5) The Councillor concerned shall not be entitled to vote on the question referred to
in sub-section (3), and the Chairman concerned shall not be entitled to vote on the motion
referred to in sub-section (4).]
2
[Explanation I.'Chairman' in this section includes a Vice-Chairman, or Councillor,
presiding for the occasion.
Explanation II. Councillor in this section shall include
(a) in the case of 3[Third Grade Municipalities], the persons referred to in clauses (b)
and (c) of sub-section (2) of Section 3-C ; and
(b) in the case of Municipalities, the persons referred to in clauses (b) and (c) of subsection (3) of Section 7].
4
[31. Power of Chairman, Vice-Chairman or Councillor to resign . Any Councillor
or Vice-Chairman may resign his office by giving notice to the Chairman ; the Chairman may
resign his office by giving notice to the commissioner. Such resignation shall take effect in
the case of a Councillor or Vice-Chairman from the date on which it is received by the
Chairman and in the case of a Chairman from the date on which it is received by the
commissioner.]
5
[32. Acts of Municipal Council, etc., not to be invalidated by informality, etc.No

act of a Municipal Council or of a committee thereof or of any person acting as Chairman,
Vice-Chairman or member of the Municipal Council or committee shall be deemed to be
invalid by reason only of a defect in the establishment of the Municipality or committee or on
the ground that the Chairman, Vice-Chairman or any member of the Council or committee
was not entitled to hold or continue in such office by reason of any disqualification or by
reason of any irregularity or illegality in his election or appointment or by reason of such act
having been done during the period of any vacancy in the office of Chairman, Vice-Chairman
or member of the Council or Committee.]
ADMINISTRATION REPORT
33. Annual administration report. (1) As soon as may be after the first day of April in
every year, and not later than such date as may be fixed by the 6[State Government], the
Municipal Council shall submit to the 1[State
_________________________
1 This sub-section was inserted by Section 26 (ii) of the Tamil Nadu District Municipalities
2 The Explanation was re-numbered as Explanation-I and Explanation II was added by
3 Substituted for the words "Town Panchayats" by the Tamil Nadu District Municipalities
(Amendment) Act, 2004 (Tamil Nadu Act of 2004).
4 Section 31 was substituted by Tamil Nadu Act 23 of 1978.
5 This section was substituted for the original section by Section 28, of the Tamil Nadu
6 The words "Provincial Government" were substituted for the words "Local Government"
59
Government] through the District Collector a report on the administration during the
preceding year in such form and with such details as the 1[State Government] may direct. If
the District Collector makes any remarks on the report, such remarks shall be forwarded to
the Council and the Council shall be entitled within such time as the 1[State Government]
2
[fix] to offer or make such explanations or observations as the Council thinks fit.
(2) The 3[Executive Authority] shall prepare the report ; the Municipal Council shall
consider his report and forward it to the 1[State Government] with its resolutions thereon, if
any.
(3) The report 4[and the resolutions thereon, if any], shall be published in such manner
as the Council, subject to the approval of the 1[State Government], may direct.
CONTROLLING AUTHORITIES
1
34. Power of [State Government] and Collector for purposes of control . (1) The
District Collector may enter on and inspect, or cause to be entered on and inspected, any
immovable property or any work in progress under the control of any municipal authority in
his district.
(2) The 1[State Government] or the District Collector may
6
. (a) call for any 5[***] document in the possession or under the control of any
[Council or 7(Executive Authority)] ;
(b) require any Council 8[or 7(Executive Authority)] to furnish any return, plan,
estimate, statement, account or statistics ;

(c) require any Council 9[or 7(Executive Authority)] to furnish 10[any] information
or report on any municipal matter ;

_________________________
2. This word was substituted for the word "fixes" by the Schedule to the Tamil Nadu District
4. These words were inserted by Section 29 of the Tamil Nadu District Municipalities
5. The words "records, correspondence, plan or other" in the original clause were omitted by
Section 30 (i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil
6. The words "Council or Chairman" were substituted for the words "Municipal Council" by
ibid.
7 These words were substituted for the word "Chairman" by Section 17 (1) of the Tamil
8 The words "or Chairman" were inserted by Section 30 (ii) of the Tamil Nadu District
9 The words "or Chairman" were inserted by Section 30 (iii), ibid.
10 The word "any" was inserted by Section 17 (1) of the Tamil Nadu District Municipalities
60
[or 2(Executive
Authority)] any observations 3[they or he may] think proper in regard to its'4[or his]
proceedings or duties.
35. Collector's power to enforce execution of resolutions. If it appears to the District
Collector that the 2[Executive Authority] of a Municipality has made default in carrying out
any resolution of the Council, the said Collector, after giving the 2[Executive Authority], a
reasonable opportunity of explanation, shall send a report thereon together with the
explanation, if any, of the 2[Executive Authority] to the 5[State Government] and at the same
time forward a copy of the same to the Council.
6
[36. Power to suspend or cancel resolutions, etc., under Act.(1) The 5[State
Government] may, by order in writing `
(i) suspend or cancel any resolution passed, order issued, or licence or permission
granted; or
(ii) prohibit the doing of any act which is about to be done or is being done, in
pursuance or under colour of this Act, if, in their opinion;
(a) such resolution, order, licence, permission or act has not been legally passed,
issued, granted or authorised ; or
(b) such resolution, order, licence, permission or act is in excess of the powers
conferred by this Act or any other law; or
(c) the execution of such resolution or order, the continuance in force of such licence
or permission or the doing of such act is likely to cause danger to human life, health or safety,
or is likely to lead to a riot or an affray:
Provided that the 5[State Government] shall, before taking action under this section on any
of the grounds referred to in clauses (a) and (b) give the authority or person concerned an
opportunity for explanation:
7
[Provided further that nothing in this sub-section shall enable the 8[State] Government to
set aside any election which has been held.]
(d) record in writing, for the consideration of the Council
_________________________
1. The words "or Chairman" were inserted by Section 30 (iv) (a) of the Tamil Nadu District
3. These words were substituted for the words "he may" by Section 30 (iv) (b), ibid.
4. These words were inserted by Section 30 (iv) (c), ibid.
6. This Section was substituted for the original Section by Section 31 of the Tamil Nadu
7. This proviso was added by Section 4 of the Tamil Nadu District Municipalities (Third
with specified modifications by Section 3 of, and the Schedule to, the Tamil Nadu Reenacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948).
61
(2) If, in the opinion of the District Collector, immediate action is necessary on any of
the grounds referred to in clause (c) of sub-section (1), he may suspend the resolution, order,
licence, permission or act, as the case may be, and report to the 1[State Government] who
may thereupon either rescind the Collector's order or after giving the authority or person
concerned a reasonable opportunity of explanation, direct that it continue in force with or
without modification permanently or for such period as they think fit.]
37. Emergency powers of Collectors. (1) The District Collector may, in cases of
emergency, direct or provide for the execution of any work, or the doing of any act which the
Council or 2[Executive Authority] is empowered to execute or to do, and the immediate
execution or the doing of which is, in his opinion, necessary for the safety of the public and
may direct that the expense of executing such work or doing such act incurred as the
emergency may require shall be paid from the municipal fund.
(2) If the expense is not so paid, such Collector may make an order directing the person
having the custody of the municipal fund to pay it in priority to any other charge against the
fund.
(3) Such person shall, so far as the funds to the credit of the Municipal Council admit,
be bound to comply with such order.
(4) Every case in which the powers conferred by this section are exercised shall be
forthwith reported to the 1[State Government] by the District Collector with the reasons in
full for the exercise of such powers ; and a copy of the letter shall, at the same time, be sent to
the Municipal Council for information.
38. State Government's power to appoint officers to supervise Municipalities. (1)

The 1[State Government] may appoint such officers as may be required for the purpose of
inspecting or superintending the operations of all or any of the Municipal Councils
established under this Act.
(2) All schools, hospitals, dispensaries, vaccine stations, choultries and other institutions
maintained by any Municipal Council and all 3[***] documents relating thereto shall, at all
times, be open to the inspection of such officers as the '[State Government] may appoint in
that behalf.
(3) Municipal authorities and Municipal officers and servants shall be bound to afford to
inspecting or superintending officers 4[***] appointed under this
_________________________
3. The words "registers, books, accounts and other" were omitted by Section 32 (i) of the
4. The words "of Government" were omitted by the Adaptation Order of 1937.
62
section such access at all reasonable times to municipal property or premises, and to all
1
[***] documents which, subject to any rules framed for their guidance under Section 303 (1)
and (2) (k) , they may consider to be necessary to enable them to discharge their duties of
inspection or superintendence.
2
[38-A. Control over Municipal electrical undertakings . The administration by a

Municipal Council of any undertaking for the generation, transmission, supply or use of
electrical energy shall be subject to such control as may be prescribed, not inconsistent with
the Indian Electricity Act, 1910 (Central Act IX of 1910)*, as in force for the time being, the
rules made under that Act, and the terms of the licence granted under it to the Municipal
Council].
39. State Government's power to undertake works for, or to take action in default of,
a Municipality . (1) If, at any time, it appears to the 3[State Government] that a Municipal
Council, 4[Chairman or Executive Authority] has made default in performing any duty
imposed by or under this or any other Act, 5[they may], by order in writing, fix a period for
the performance of such duty.
(2) If such duty is not performed within the period so fixed, the 3[State Government]
may appoint some person to perform it, and may direct that the expense of performing it shall
be paid, within such time, 6[as they may fix], to such person by the Municipal Council.
(3) The
[State Government] may, with the consent of the Municipal Council,

undertake on its behalf the construction of water-supply, drainage or other works, appoint
persons to carry out the construction of such works, and direct that the expense, including the
pay of such persons, be paid from the municipal fund.
(4) If expenses which the 3[State Government] 7[have directed] under sub-section (2) or
(3) to be paid from the municipal fund are not so paid, the District Collector, with the
previous sanction of the 3[State Government] may make an order directing the person having
the custody of the municipal fund to
_________________________
1. The words "records, accounts and other" were omitted by Section 32 (ii) of the Tamil
2. This section was inserted by Section 2 (i) of the Tamil Nadu District Municipalities and
Local Boards (Amendment) Act, 1938 (Tamil Nadu Act XVIII of 1938).
4. These words were substituted for the words "or Chairman" by Section 17 (2) of the Tamil
5. These words were substituted for the words "he may" by the Schedule to the Tamil Nadu
6. These words were substituted for the words "as he may fix" by the Schedule to the Tamil
7. These words were substituted for the words "has directed" by ibid.
* Now, the Electricity Act, 2003 (Central Act 36 of 2003).
63
pay it in priority to any other charge against such fund except charges for the service of
authorised loans.
(5) Such person shall, so far as the funds to the credit of the Municipal Council admit,
be bound to comply with such order.
1
[(6) If on a representation in writing made by the Chairman, the State Government are
satisfied that due to the non-co-operation of the Councillors with the Chairman, the
Municipal Council is not able to function, the State Government may, by notification,
authorise the Chairman to perform, subject to the control of the State Government or any
officer authorised by the State Government in this behalf, such of the duties imposed upon
the Municipal Council by law and for such period not exceeding six months as may be
specified in such notification. During the period for which the Chairman is so authorised,
there shall be no meeting of the Municipal Council.]
Government] to remove 4[Chairman or] Vice-Chairman.-(1) The 3[State
Government] may, by notification, remove any 4[Chairman or] Vice-Chairman, who in their
opinion, willfully omits or refuses to carry out or disobeys the provisions of this Act or any
rules, by-laws, regulations or lawful orders issued thereunder or abuses the powers vested in
him.
2[40. 3[State
(2) The 3[State Government] shall, when they propose to take action under sub-section
(1), give the Chairman or Vice-Chairman concerned an opportunity for explanation, and the
notification issued under the said sub-section shall contain a statement of the reasons of the
3
[State Government] for the action taken.
5
[(3) 6[Any person removed under sub-section (1) from the office of Chairman or ViceChairman shall not be eligible for election to the said office] until the date -on which notice
of the next ordinary elections to the Municipal Council is published in the prescribed manner,
or the expiry of 7[one year from the date specified in such notification].
2
[(40-A. Motion of no confidence in 4[Chairman or] Vice-Chairman .- (1) Subject to

the provisions of this section, a motion expressing want of confidence in the 4[Chairman or]
Vice-Chairman may be made in accordance with the procedure laid down herein.
_________________________
2. Sections 40 and 40-A were substituted for the original Section 40 by Section 33 of the
Tamil 'Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of
1930).
3. The words "Provincial Government" were substituted, for the words "Local Government"
4. The words "Chairman or" were omitted by Tamil Nadu Act 23 of 1978 and inserted by
5. This sub-section was added by Section 2 (i) of the Tamil Nadu District Municipalities and
Local Boards (Amendment) Act, 1939 (Tamil Nadu Act XI of 1939).
7. Substituted by ibid.
64
(2) Written notice of intention to make the motion, in such form as may be fixed by the
[State Government], signed by such number by Councillors as shall constitute not less than
2
[three-fifths] of the sanctioned strength of the Council, together with a copy of the motion
which is proposed to be made, shall be delivered by any two of the Councillors signing the
notice in person together, to the 3[Regional Director of Municipal Administration].
1
(3) The
[Regional Director of Municipal Administration] shall, then, convene a

meeting for the consideration of the motion, to be held at the municipal office, at a time
appointed by him which shall not be later than thirty days from the date on which the notice
under sub-section (2) was delivered to him. He shall give to the Councillors notice of not less
than fifteen clear days of such meeting and of the time appointed therefor.
(4) The 3[Regional Director of Municipal Administration] shall preside at the meeting
convened under this section, and no other person shall preside thereat. If within half an hour
after the time appointed for the meeting, the 3[Regional Director of Municipal
Administration] is not present to preside at the meeting, the meeting shall stand adjourned to
a time to be appointed and notified to the Councillors by the 3[Regional Director of
Municipal Administration] under subsection (5).
(5) If the 3[Regional Director of Municipal Administration] is unable to preside at the
meeting, he may, after recording his reasons in writing, adjourn the meeting to such other
time as he may appoint. The date so appointed shall not be later than thirty days from the date
appointed for the meeting under subsection (3). Notice of not less than seven clear days shall
be given to the Councillors of the time appointed for the adjourned meeting.
(6) Save as provided in sub-sections (4) and (5), a meeting convened for the purpose of
considering a motion under this section, shall not, for any reason, be adjourned.
(7) As soon as the meeting convened under this section has commenced, the 3[Regional
Director of Municipal Administration] shall read to the Council the motion for the
consideration of which it has been convened, and declare it to be open for debate.
(8) No debate on any motion under this section shall be adjourned.
_________________________
3. The words "Regional Divisional Officer" were substituted by the words "Regional
Inspector of Municipality" by Tamil Nadu Act 23 of 1978 and "Regional Inspector of
Municipality" were substituted by "Regional Director of Municipal Administration" by
65
(9) Such debate shall automatically terminate on the expiry of two hours from the time
appointed for the commencement of the meeting, if it is not concluded earlier. Upon the
conclusion of the debate or upon the expiry of the said period of two hours, as the case may
be, the motion shall be put to the vote of the Council.
(10) The 1[Regional Director of Municipal Administration] shall not speak on the merits
of the motion, nor shall he be entitled to vote thereon.

(11) A copy of the minutes of the meeting together with a copy of the motion and the
result of the voting thereon shall forthwith, on the termination of the meeting be forwarded by
the 1[Regional Director of Municipal Administration] to the 2[State Government].
(12) If the motion is carried with the support of not less than 3[four-fifths] of the
sanctioned strength of the Council, the 2[State Government) shall, by notification, remove the
4
[Chairman or Vice-Chairman as the case may be].
(13) If the motion is not carried by such a majority as aforesaid, or if the meeting cannot
be held for want of a quorum, no notice of any subsequent motion expressing want of
confidence in the same 4[Chairman or Vice-Chairman] shall be received until after the expiry
of one year from the date of the meeting.
3
[(14) No notice of a motion under this section shall be received,
(i) within one year of the assumption of office by; or
(ii) during the last year of the term of office of a 4[Chairman or Vice-Chairman as the
case may be.]
5[40-B. ***]
6[40-BB
7
***]
[40-C. ***].
_________________________
1. The words "Regional Divisional Officer" were substituted by the words "Regional
Inspector of Municipality" by Tamil Nadu Act 23 of 1978 and "Regional Inspector of
Municipality" were substituted by "Regional Director of Municipal Administration" by
4. Substituted for the words "Chairman or Vice-Chairman, as the case may be" by (Tamil
Nadu Act 23 of 1978 and re-substituted by Tamil Nadu Act 18 of 2006.
5. Section 40-B was inserted by Tamil Nadu Act 23 of 1978 and omitted by Tamil Nadu Act
18 of 2006.
6. Section 40-BB was inserted by Tamil Nadu Act 53 of 2002 and omitted by Tamil Nadu
Act 9 of 2008.
7. Section 40-C was inserted by Tamil Nadu District Municipalities (Amendment) Act, 1987
and omitted by the Tamil Nadu District Municipalities (Amendment) Act, 1989 (Tamil
66
41. State Government's power to dissolve 1[***] Council . 2[(1) If, in the opinion of
the State Government, the Municipality is not competent to perform or persistently makes
default in performing the duties imposed on it by law or exceeds or abuses its powers, the
State Government may, by notification
(a) dissolve the Municipality from a specified date ; and
(b) direct that the Municipality be reconstituted with effect from a date which shall
not be later than six months from the date of dissolution.]
3
[(1-A) Before publishing a notification under sub-section (1), the 4[State Government]
shall communicate to the Council concerned the grounds on which they propose to do so, fix
a reasonable period for the Council to show cause against the proposal and consider its
explanations or objections, if any :
Provided that where a Council has disobeyed an order issued under Section 36, the 4[State
Government] shall not be bound to follow the procedure laid down in this sub-section.]
5
[(2) On the date fixed for the dissolution of the Council under sub-section (1), all its
members as well as its Chairman and Vice-Chairman shall forthwith be deemed to have
vacated their offices 6[and the persons referred to in subsection (2) of Section 3-C or subsection (3) of Section 7, as the case may be, shall cease to be represented in the Council] shall
be inserted] and fresh elections shall be held in accordance with the provisions of this Act.
7
[***]
(3) 8[Dissolution] shall take effect from noon on the date of application of the
notification, if no date is therein specified, and thereupon the following consequences shall
ensue:-
_________________________
1. The words "or supersede" was omitted by Tamil Nadu Act 25 of 1994.
3. This sub-section was inserted by Section 34 (ii) of the Tamil Nadu District Municipalities
5. This sub-section was substituted for the original sub-section by Section 34 (iii) of the
7. The following sentence was omitted by Section 3 (2) of the Chennai City Municipal
Corporation and District Municipalities (Amendment) Act, 1968 (Tamil Nadu Act 10 of
1968):-"The newly elected Councillors shall enter upon their offices on the date fixed for
the reconstitution of the Council".
8. Substituted for the word "supersession" by Tamil Nadu Act 25 of 1994.
67
(a) All the members of the Council as well as 1[its Chairman and Vice-Chairman
shall forthwith be deemed to have vacated their offices.]

(b) All or any of the 2[functions of the Council and of its Chairman 3[***] may,
4
[during the period of dissolution], be exercised and performed, as far as may be, and to such
extent as the 5[State Government] may determine, by such persons as the 5[State
Government] 6[appoint] in that behalf and any such person who is not a District Collector or
Revenue Divisional Officer may, if the 5[State Government] 7[so direct], receive, payment for
his services from the municipal fund; the 5[State Government] may determine the relations of
such person with the municipal secretary (if any), with the district controlling officers and
8
[with themselves]; and where there is a 9[Commissioner], the 5[State Government] may
direct him to exercise and perform any powers and duties of the Council in addition to his
own.
10
(c) [* * *]
11
[(4) An election to reconstitute a Municipal Council shall be completed, before the

expiration of the period of six months from the date of its dissolution :
Provided that where the remainder of the period for which the dissolved Municipal
Council would have continued is less than six months, it shall not be necessary to hold any
election under this sub-section for constituting the Municipal Council for such period.
_________________________
1. These words were substituted for the words "the Chairman and Vice-Chairman shall
forthwith vacate their office" by Section 34 (iv) (a) of the Tamil Nadu District
2. These words were substituted for the words "powers and duties of the Municipal
Authorities" by Section 17 (2) of the Tamil Nadu District Municipalities (Amendment)
Act, 1933 (Tamil Nadu Act XV of 1933).
3. Omitted by Tamil Nadu Act 23 of 1978.
6. This word was substituted for the word "appoints" by the Schedule to the Tamil Nadu
7. These words were substituted for the words "so directs" by the Schedule to the Tamil
8. These words were substituted for the words "with himself' by ibid.
9. This word was substituted for the words "paid Chairman" by Section 17(2) of the Tamil
10. This clause was omitted by Section 34 (iv) (b) of the Tamil Nadu District Municipalities
11. Substituted for sub-sections (4), (5) and (5-A) by Tamil Nadu Act 25 of 1994.
68
(5) All the newly elected Councillors of the reconstituted Municipality shall enter upon
their offices on the date fixed for its reconstitution and they shall hold their offices only for
the remainder of the period for which the dissolved Municipality would have continued, had
it not been so dissolved.]
1
[(6) When a Council is dissolved 2[***] under this section, the 3[State Government]
until the date of the reconstitution thereof and the reconstituted Council thereafter shall be
entitled to all the assets and be subject to all the liabilities of the Council as on the date of the
dissolution, or supersession and on the date of the reconstitution respectively.]
42. Powers of officers acting for, or in default of, Municipal Council and liability of
Municipal Fund .When the District Collector or person appointed by the 3[State
Government] lawfully takes action on behalf of or in default of, the Municipal Council under
this Act, he shall have 4[all such powers] as are necessary for the purpose, and shall be
entitled to the same protection under this Act as the municipal authority whose powers he is
exercising, and compensation shall be recoverable from the municipal fund by any person
suffering damage from the exercise of such powers to the same extent as if the action has
been taken by such municipal authority.
_________________________
1. This sub-section was added by Section 34 (vii) of the Tamil Nadu District Municipalities
2. The Words "or superseded" were omitted by Tamil Nadu Act 25 of 1994.
4. These words were substituted for the words "power to make such contracts" by Section
34 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X
of 1930).
69
CHAPTER IV
ELECTION AND APPOINTMENT OF COUNCILLORS
ELECTIONS
1[43. Election of Municipal Councillors. 2[(1) For the purposes of election to a
Municipal Council, the State Government shall, after consulting the Municipal Council, by
notification, divide the Municipality into wards and determine the number of members to be
elected in accordance with such scale as may be prescribed.]
3
4
[(1) ***]
[(2) Only one member shall be elected for each ward.]
(3) All the electors of a ward, irrespective of their community or sex, shall be entitled to
vote at an election 5[to the seat in that ward.]
(4) When issuing under sub-section (1) a notification which materially alters the
existing division of a Municipality into wards, the 6[State Government] may direct that the
alteration shall take effect from the next ordinary elections.
(5) 7[When a new ward is formed], or when an existing ward is abolished, the Tamil
Nadu 8[State Election Commission shall determine]

(a) the ward which each Councillor then on the Council shall be deemed to represent
; and
(b) the ward or wards in which elections shall be held to fill up the vacancies, if any,
in the Council.]
9
[43-A. Election of same person for more than one ward . (1) If any person has been
elected for two or more wards, he shall, within seven days from the date of the last of such
elections, intimate to the commissioner, the ward for which he chooses to serve.
_________________________
1. This section was substituted for original Section 43 by Section 36 of Tamil Nadu Act X
of 1930.
3. Sub-section 1-A was inserted by Tamil Nadu Act 17 of 1973 and omitted by Tamil Nadu
Act 25 of 1994.
4. This sub-section was substituted for sub-section (2) by Section 4 (iii), of the Tamil Nadu
District Municipalities (Amendment) Act 1973. (Tamil Nadu Act 17 of 1973.
5. These words were substituted for the words "to any seat in that ward whether reserved or
not" by Section 4 (iv.), ibid.
7. These words were substituted for the words "When the number of Councillors to be
returned by a ward is altered or when a new ward is formed" by Section 4 (v) of the Tamil
Nadu District Municipalities (Amendment) Act, 1973 (Tamil Nadu Act 17 of 1973).
70
(2) In default of such intimation, the commissioner shall determine by lot and notify the
ward for which such person shall serve.

(3) The said person shall be deemed to have been elected only for the ward so chosen
or so notified, as the case may be, and the vacancies thereby arising in the representation of
the other wards shall be filled by fresh elections.]
1[43-AA.
Special provision relating to election.Notwithstanding anything contained

in this Act or the rules made or orders issued under this Act, for the first election to the
Municipal Council to be held immediately after the 14th day of July, 2006, the territorial area
of the Wards of the Municipal Council, the total number of. Wards and the total number of
Councillors or members, as the case may be, to be returned from such Wards shall be the
same as they exist on the 14th day of July, 2006.
2[43-B.
Election to the Municipalities including 3[Third Grade Municipalities], Town

Panchayats (1) The superintendence, direction and control of the preparation of electoral
rolls for, and the conduct of, all elections to the Municipalities including 3[Third Grade
Municipalities] and Town Panchayats shall be vested in the 4[Tamil Nadu State Election
Commission] consisting of a 4[Tamil Nadu State Election Commissioner] to be appointed by
the Governor under Article 243-K of the Constitution.
(2) The Governor shall, when so requested by the 4[Tamil Nadu State Election
Commission], make available to the 4[Tamil Nadu State Election Commission] such staff as
may be necessary for the discharge of the functions conferred on the 4[Tamil Nadu State
Election Commission] by sub-section (1).
5[43-BB.
Grant of paid holiday to Employees on the day of poll. (1) Every person
employed in any business, trade industrial undertaking or any other establishment and
entitled to vote at election to any Municipality including Third Grade Municipality and Town
Panchayat shall, on the day of poll, be granted a holiday.
(2) No deduction or abatement of the wages of any such person shall be made on
account of a holiday having been granted in accordance with subsection (1) and if such
person is employed on the basis that he would not ordinarily receive wages for such a day, he
shall nonetheless be paid for such day the wages he would have drawn had-not a holiday been
granted to him, on that day.
_________________________
1. 1 Section 43-AA inserted by Tamil Nadu Act 18 of 2006.
2. 2 Sections 43-B and 43-C were inserted by Tamil Nadu Act 25 of 1994.
3. 3 Substituted for the words "Town Panchayats" by the. Tamil Nadu District
Municipalities (Amendment) Act, 2004 (Tamil Nadu Act 23 of 2004).
4. 4 Substituted for the words "State Election Commission" by Tamil Nadu Act 22 of 2001.
5. 5 Section 43-BB was inserted by Tamil Nadu Act 35 of 2008.
71
(3) If an employer contravenes the provisions of-sub-section (1) or subsection (2), then
such employer shall be punishable with fine which may extend to five hundred rupees.
(4) This section shall not apply to any elector whose absence may cause danger of
substantial loss in respect of the employment in which he is engaged."]

43-C. Power of State Government to make election rules. (1) The State Government
may, in consultation with the 1[Tamil Nadu State Election Commissioner], make rules
regulating the procedure with regard to election.
(2) Without prejudice to the generality of sub-section (1), such rules may provide for all
matters not expressly provided for in this Act including deposits to be made by candidates
standing for election as Councillors, 2[the conditions under which such deposits may be
forfeited and the maximum amount of expenditure which may be incurred by candidates
standing for election as Councillors 3[***.] :
Provided that the deposit required shall not exceed three thousand rupees.]
4
[43-D. Voting machines at elections . .Notwithstanding anything contained in this Act

or the rules made thereunder, the giving and recording of votes by voting machines may be
adopted in such ward or wards of a Municipality as the 2[Tamil Nadu State Election
Commission] may, having regard to the circumstances of each case, specify.
Explanation . For the purpose of this section, "voting machine" means any machine or
apparatus whether operated electronically or otherwise used for giving or recording of votes
and any reference to a ballot box or ballot paper in this Act or the rules made thereunder
shall, save as otherwise provided, be construed as including a reference to such voting
machine wherever such voting machine is used at any election.]
5[44.
Qualifications for inclusion in electoral roll for Municipality and publication

thereof. 6[(1) The electoral roll of the Municipality shall be the same as the electoral roll of
the Tamil Nadu Legislative Assembly prepared and revised in accordance with the provisions
of law for the time being in force in
_________________________
1. Substituted for the words "State Election Commission" by Tamil Nadu Act 22 of 2001.
2. Substituted for the words "the conditions under which such deposits may be forfeited" by
3. The words "or Chairman" omitted by Tamil Nadu Act 35 of 2008.
4. Section 43-D was Inserted by Tamil Nadu Act 10 of 2001.
5. Section 44 was substituted by the Chennai City Municipal and District Municipalities and
Local Boards (Amendment) Act, 1938 (Tamil Nadu Act II of 1938).
6. Sub-section (1) was substituted by the Tamil Nadu District Municipalities (Amendment)
72
a Municipality and shall be deemed to be the electoral role for such Municipality for the
purposes of this Act and that no amendment, transposition or deletion of any entry in the
electoral roll of the Tamil Nadu Legislative Assembly made after the last date for making
nominations for election in any Municipality and before the notification of the result of such
election, shall form part of the electoral roll for such election, for the purpose of this section.]
(1-A) A person shall be disqualified for registration in an electoral roll, if he
(a) is not a citizen of India ; or
(b) is of unsound mind and stands so declared by a competent Court ; or
(c) is, for the time being, disqualified from voting under the provisions of section 60
or any law relating to corrupt practices and other offences in connection with elections.
(1-B) No person shall be entitled to be registered in the electoral roll for any
Municipality more than once.

(1-C) No person registered in the electoral roll for a Municipality shall be entitled to be
registered in the electoral roll for another Municipality, panchayat or city.
Explanation . For the purpose of this sub-section, the expression 'panchayat' and 'city'
shall have the meanings respectively assigned to them in the Tamil Nadu Panchayats Act,
1958 (Tamil Nadu Act XXXV of 1958)*, the 1[Chennai] City Municipal Corporation Act,
1919 (Tamil Nadu Act IV of 1919) or the Madurai City Municipal Corporation Act, 1971
(Tamil Nadu Act 15 of 1971) or in any other law for the time being in force.
(1-D) Subject to the provisions of sub-sections (1), (1-A), (1-B) and (1C), every person
who
(a) is not less than eighteen years of age on the qualifying date ; and
(b) is ordinarily resident in a Municipality,
shall be entitled to be registered in the electoral roll for that Municipality.

Explanation .For the purpose of this section, "qualifying date" in relation to the
preparation or revision of an electoral roll under this Act, means the first day of January of
the year in which it is so prepared or revised.
_________________________
1. Substituted for the word "Madras" by the City of Madras (Alteration of Name) Act, 1996
(Tamil Nadu Act 28 of 1996.
* Now, see the Tamil Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994).
73
(1-E) (a) A person shall not be deemed to be ordinarily resident in a Municipality on

the ground only that he owns, or in possession of, a dwelling house therein.
(b) A person, absenting himself temporarily from his place of ordinary residence
shall not, by reason thereof, cease to be ordinarily resident therein.
(c) A person who is a patient in any establishment maintained wholly or mainly for
the reception and treatment of persons suffering from mental illness or mental defectiveness
or who is detained in prison or other legal custody at any place, shall not, by reason thereof,
be deemed to be ordinarily resident therein.
(d) If in any case a question arises as to whether a person is ordinarily resident in a
Municipality at any relevant time, the question shall be determined by the 1[Tamil Nadu State
Election Commission] in accordance with such rules as may be prescribed.
(2) Any officer of the State Government or the Municipality Authorised in this behalf
by the 1[Tamil Nadu State Election Commission] in consultation with the State Government
shall, for the purposes of this Act, prepare and publish in such manner and at such time as the
State Government may direct, the electoral roll for the Municipality or the alterations to such
roll, as the case may be].
Explanation . The power conferred by this sub-section on the person so authorised shall
include the power to omit, in the matter and at the times aforesaid, from the electoral roll for
the Municipality published under this sub-section, the name of the person who is dead or who
incurs any of the disqualification specified in sub-section (1-A) 2[or who is disqualified to be
included in such part of the electoral roll for any territorial constituency of the Tamil Nadu
Legislative Assembly as relates to that ward :]
2
[Provided that the name of any person omitted from the electoral roll for the Municipality
by reason of a disqualification under clause (c) sub-section (1A) shall forthwith be reinstated
in that roll if such disqualification is, during the period such roll is in force, removed under
any law authorizing such removal.]
(2-A) To assist the person authorised under sub-section (2), the 1[Tamil Nadu State
Election Commission] may employ such persons as it thinks fit.
Explanation (1) . Where 2[in the case of any Assembly constituency there
_________________________
2. These words were substituted for the words "in the case of any territorial constituency of
the Madras Legislative Assembly, there is no distinct part of the electoral roll relating to
the Municipality, the names of all persons who are entered or who are qualified to be
included," by Section 2 (i) (a) (ii) of the Tamil Nadu District Municipalities, District
Boards and Village Panchayats (Amendment) Act, 1951 (Tamil Nadu Act XXIV of
.1951). (Section 1 of Tamil Nadu Act XXIV of 1951 came into force on the 25th
September 1951. All the other sections of the Act came into force on the 24th December
1951).
74
is no distinct part of the electoral roll relating to the Municipality ' [all persons who are
qualified to be included] in such roll] under the registration area comprising the Municipality
and whose addresses 1[***] are situated in the Municipality shall be entitled to be included in
the electoral roll for the Municipality prepared for the purposes of this Act.
Explanation (2) . No person's name shall be included in the electoral roll for the
Municipality in more than one place.
2
[(2) Any person authorized in this behalf by the State Government shall, for the
purposes of this Act, prepare and publish in such manner and at such times as the State
Government may direct, the electoral roll for the Municipality or the alterations to such roll,
as the case may be.
Explanation . The power conferred by this sub-section on the person so authorized shall
include the power to omit, in the manner and at the times aforesaid, from the electoral roll for
the Municipality published under this subsection the name of any person who is dead or who
is disqualified to be included in such part of the electoral roll for any Assembly constituency
as relates to the Municipality or any portion thereof].
(3) When a Municipality has been divided into wards, the electoral roll for the
Municipality shall be divided into separate lists for each ward.

(4) Where after the electoral roll for a Municipality or any alterations thereto have been
published under sub-section (2), the Municipality is divided into wards for the first time or
the division of the Municipality into wards is altered, 3[or the limits of the Municipality are
varied] 4[the person authorised under that sub-section] shall, as soon as may be after such
division or alteration, 3[or variation], as the case may be, in order to give effect to the division
of the Municipality into wards or to the alteration of the wards, 3[or to the variation] of the
limits, as the case may be, authorize a re-arrangement and republication of the electoral roll
for the Municipality or any part of such roll, in such manner as the 5[State] Government may
direct.
_________________________
1. These words were substituted for the words "all persons whose names are entered in
such roll" and the words "as entered in such roll" were omitted by Section 3 (1) (a) (ii)
of the Chennai City Municipal Corporation, District Municipalities and Panchayats
2. This sub-section and Explanation were substituted for sub-section (2) by Section 3
(1) (b), ibid.
3. These words were inserted by Section 2 (i) (c) of the Tamil Nadu District
Municipalities and Local Boards (Amendment) Act, 1947 (Tamil Nadu Act II of
1947).
4. These words were substituted for the words "the election authority" by Section 3 (1)
(c) of the Chennai City Municipal Corporation, District Municipalities and
Panchayats (Amendment) Act, 1968 (Tamil Nadu Act 6 of 1968).
75
[(4-A) No alteration shall be made in any part of the electoral roll for the Municipality
published under sub-section (2) as revised by any alterations thereto subsequently published
under that sub-section or under sub-section (4), after the last date fixed for making
nomination of candidates for election to a ward and before the result of the election for the
ward is notified.]
(5) The electoral roll for the Municipality published under sub-section (2), as revised by
any alterations thereto subsequently published under that sub-section or under sub-section
(4), shall remain in force until the publication of a fresh electoral roll for the Municipality
under sub-section (2).
(6) Every person whose name appears in the electoral roll for the Municipality, as so
revised, shall, so long as it remains in force, be entitled, subject to the provisions of this Act,
to vote at an election; and no person whose name does not appear in such roll shall vote at an
election.
2
[Explanation ***]
[44-A. Jurisdiction of Civil Courts barred . No Civil Court shall have jurisdiction (a) to entertain or adjudicate upon any question whether any person is or is not
entitled to be registered in an electoral roll for a Municipality ; or

(b) the inclusion or exclusion of any entry in or from an electoral roll by an authority
under Section 44.

44-B. Making false declaration . If any person makes in connection with
(a) the preparation, revision or correction, of an electoral roll ; or
(b) the inclusion or exclusion of any entry in or from an electoral roll, a statement or
declaration in writing which is false and which he either knows or believes to be false or does
not believe to be true, he shall be punishable with imprisonment for a term which may extend
to one year, or with fine, or with both]
4
[45. *****]
_________________________
1. This sub-section was inserted by Section 15 (ii) of the Chennai City Municipal
1962)
2. This Explanation was substituted by Section 3 (1) (d) of the Chennai City Municipal
Corporation, District Municipalities and Panchayats (Amendment) Act, 1968 (Tamil
Nadu Act 6 of 1968) and omitted by Tamil Nadu Act 32 of 1980.
3. Inserted, by Tamil Nadu Act 32 of 1980.
4. This section was omitted by Section 3 (2) of the Chennai City Municipal Corporation,
District Municipalities and Panchayats (Amendment) Act, 1968 (Tamil Nadu Act 6 of
1968).
76
[46. *****]
[47. Disqualification of voter . Notwithstanding anything contained in sub-section (6)]

of Section 44 no person who is of unsound mind and declared so by the competent Court
shall be qualified to vote and no person who is disqualified under Section 60 shall be
qualified to vote so long as the disqualification exists.
QUALIFICATIONS FOR MEMBERSHIP OF COUNCIL
4
48. Qualification of candidates . 3(1) No person shall be qualified for election as

[a Councillor] unless
(a) his name is included in the electoral roll of the municipality; and
(b) he has completed his twenty-five years of age.
5
[(2) No officer of Government 6[including] a village officer shall be qualified for

election or for holding office as 4[a Councillor] :
Provided that this prohibition shall not apply to the holder of any office which does not
involve both of the following incidents, namely, that the incumbent :
(a) is a whole-time 7[servant of the Government] ; and
(b) is remunerated either by salary or fees :
Provided further that if any question arises either before or after an election whether any
person is or is not disqualified under this sub-section, the question shall be referred to the
8
[State Government] whose decision shall be final.]
(3) Before taking any decision on any such question the Governor shall obtain the
opinion of the Tamil Nadu State Election Commission and shall act according to such
opinion.
10
[48-A. Powers of 8[Tamil Nadu State Election Commission] .(1) Where in

connection with the tendering of any opinion to the Governor under sub-section (3) of
Section 48, the 9[Tamil Nadu State Election Commission]
_________________________
2. This section was substituted for the original Section 47 by Section 39, and subsequently
the substituted section was again substituted by the Tamil Nadu Act 32 of 1980.
3. Sub-section (1) of section 48 was again substituted by the Tamil Nadu Act 32 of 1980.
4. Substituted by Tamil Nadu Act 18 of 2006 for the words The Chairman or a Councillor
5. This sub-section was substituted for the sub-section (2) by Section 40 of the Tamil Nadu
6. Substituted by the words other by Tamil Nadu Act 23 of 1978.
7. The words "servant of the Crown" were substituted for the words "servant of the
9. Section 48-A was inserted by the Tamil Nadu District Municipalities (Amendment) Act,
1994. (Tamil Nadu Act 25 of 1994).
10. These words substituted by the (Tamil Nadu Act 22 of 2001).
77
considers it necessary or proper to make an inquiry, and the Commission is satisfied that on
the basis of the affidavits filed and the documents produced in such inquiry by the parties
concerned of their own accord, it cannot come to a decisive opinion on the matter is being
inquired into, the Commission shall have, for the purposes of such inquiry, the powers of a
Civil Court, while trying a suit under the Code of Civil Procedure, 1908 (Central Act V of
1908) in respect of the following matters, namely :
(a) summoning and enforcing the attendance of any person and examining him on
oath;
(b) requiring the discovery and production of any document or other material object
produceable as evidence ;
(c) receiving evidence on affidavits;
(d) requisitioning any public record or a copy thereof from any Court or office ;
(e) issuing commissions for the examination of witnesses or documents.
(2) The Commission shall also have the power to require any person, subject to any
privilege which may be claimed by that person under any law for the time being in force, to
furnish information on such points or matters as in the opinion of the Commission may be
useful for, or relevant to, the subject-matter of the inquiry.
(3) The Commission shall be deemed to be a Civil Court and when any such offence, as is
described in Section 175, Section 178, Section 179, Section 180 or Section 228 of the Indian
Penal Code (Central Act XLV of 1860) is committed in the view or presence of the
Commission, the Commission may, after recording, the facts constituting the offence and the
statement of the accused as provided for in the Code of Criminal Procedure, 1973 (Central
Act 2 of 1974), forward the case to a Magistrate having jurisdiction to try the same and the
Magistrate to whom any such case is forwarded shall proceed to hear the complaint against
the accused as if the case had been forwarded to him under Section 346 of the Code of
Criminal Procedure, 1973 (Central Act 2 of 1974).
(4) Any proceeding before the Commission shall be deemed to be a judicial proceeding
within the meaning of Section 193 and Section 228 of the Indian Penal Code (Central Act
XLV of 1860).
48-B. Statements made by persons to the 1[Tamil Nadu State Election Commission]
. No statement made by a person in the course of giving evidence before the 1[Tamil Nadu
State Election Commission] shall subject him to, or be used against him in, any civil or
judicial proceeding except a prosecution for giving false evidence by such statement:
_________________________
1. These words substituted by the Tamil Nadu Municipal Laws (Amendment) Act, 2001
78
Provided that the statement

(a) is made in reply to a question which he is required by the Commission to answer ; or
(b) is relevant to the subject-matter of the inquiry.

48-C. 1Procedure to be followed by the 2[Tamil Nadu State Election Commission] .
The 1[Tamil Nadu State Election Commission] shall have the power to regulate its own
procedure (including the fixing of places and times of its sitting and deciding whether to sit in
public or in private).
48-D. 1Protection of action taken in good faith . No suit, prosecution or other legal
proceedings shall lie against the 2[Tamil Nadu State Election Commission] or any person acting
under the direction of the Commission in respect of anything which is in good faith done or
intended to be done in pursuance of the foregoing provisions of Sections 48-A to 48-C or of any
order made thereunder or in respect of the tendering of any opinion by the Commission to the
Governor or in respect of the publication by or under the authority of the Commission of any such
opinion, paper or proceedings.
49. Disqualification of candidates . (1) A person who has been sentenced by a
Criminal Court to transportation or to imprisonment for a period of more than six months
3
[for any offence other than an offence of a political character or an offence not involving
moral delinquency] 4[such sentence not having been reversed or the offence pardoned) shall
be disqualified for election 5[***] 6[as a Councillor] 7[while the sentence is in force and for
six years from the date of the expiration of the sentence.]
8
[(1-A) A person convicted of an offence punishable under the prosecution of Civil

Rights Act, 1955 (Central Act 22 of 1955), shall be disqualified for election 6(as a councillor)
for period of 9(six years) from the date of such convictions]
10
[(1-B) A person disqualified for being a councillor under clause (ddd) of sub-section (1)
of section 50 shall be disqualified for election as a councillor for a period of six years from
the date of such disqualification]
(2) A person shall be disqualified for 11[election] as 12[a Councillor] if such person is at
the date of 13[nomination or election]
14
[(a)] of unsound mind, a deaf-mute or a leper ;
(b) 15[an applicant to be adjudicated a bankrupt or insolvent or] an uncertified
bankrupt or undischarged insolvent ;
Inserted by Tamil Nadu Act 25 of 1994
These words were substituted by the Tamil Nadu Municipal Laws (Amendment) Act, 2001 (Tamil Nadu
Act 22 of 2001).
These words were inserted by Section 41(i)(a)of the TNDM (Amendment)Act, 1930(Tamil Nadu Act X of
1930).
Added by Tamil Nadu Act 19 of 1991.
The words "or appointment" were omitted by Section 41(i) (b), ibid
The words Chairman or as a Councillor: were substituted by section 33 of the Tamil Nadu Municipal Laws
Substituted by the TN Municipal Laws(Amendment)Act, 2001(Tamil Nadu Act 22 of 2001)
Sub-section (1-A) was inserted by Tamil Nadu Act 11 of 1968
Substituted by Tamil Nadu Act 18 of 2006 for five years.
Sub-section (1-B) was inserted by Tamil Nadu Act 57 of 2008 vide G.O.Ms.No. 2 MA&WS Dt 02.01.2009
This word was substituted for the words "election or appointment" by Section 41(ii) (a) of the Tamil Nadu
Substituted for Chairman or as a Councillor by Tamil Nadu Act 18 of 2006.
These words were substituted for the words "nomination, election or appointment" by ibid.
The original clauses (i) to (vi) were lettered as (a)to(f )respectively by Section 41(ii)(b),of the TNDM
(Amendment) Act 1930 (Tamil Nadu Act X of 1930)
These words were added by Section 41(ii) (c), ibid.
3
4
5
6
7
8
9
10
11
12
13
14
15
79
(c) interested in a subsisting contract made with, or any work being done for, the
Municipal Council except as a shareholder (other than a director) in 1[a company] :
2
[Provided that a person shall not be deemed to have any interest in 3[such contract or
work] by reason only of his having a share or interest in -(i) any lease, sale or purchase of immovable property or any agreement for the same
; or
(ii) any agreement for the loan of money or any security for the payment of money
only; or
(iii) any newspaper in which any advertisement relating to the affairs of the Council
is inserted ; or
(iv) the sale to the Council of any articles in which he regularly trades, or the
purchase from the Council of any articles to a value in either case not exceeding fifteen
hundred rupees in the aggregate in any year during the period of the contract or work ;]
4
[(cc) employed as paid legal practitioner on behalf of the Council or as legal

practitioner against the Council;]
(d) an officer or servant holding office under this Act ; or an honorary magistrate for
the municipal town ;
(e) already 5[***] a Councillor whose term of office as such will not expire before his
fresh election 6[***] can take effect ; 7[or has already been elected 5[***] 8[a Councillor]
whose term of office has not yet commenced;]
9
[***]
(f) the servant or employer or the official subordinate or official superior
_________________________
1. These words were substituted for the words "an incorporated company" by Section
41(ii)(d), ibid.
2. The proviso was inserted as a proviso to clause (c) by Section 41(ii)(e), ibid.
3. These words were substituted for the words "such a contract or work as aforesaid" by
ibid.
4. This clause was inserted by Section 41(ii) (f) ibid.
6. The words "or appointment" were omitted by Section 41 (ii)(g), ibid.
7. These words were inserted by ibid.
8. Substituted for the words the Chairmanor a Councillors by Tamil Nadu Act 18 of 2006.
9. The word "or" was omitted by Section 2(i) (a) of the Tamil Nadu District Municipalities
and Local Boards (Amendment) Act, 1940 (Tamil Nadu Act XIV of 1940), re-enacted
permanently by Section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting and
Repealing (No. I), Act, 1948 (Tamil Nadu Act VI of 1948).
80
of a Councillor holding office on the said date ; 1[or]

1
[(g) in arrears of any kind due by him (otherwise than in a fiduciary capacity) to the
Municipality upto and inclusive of the previous year, in respect of which a bill or notice has
been duly served upon him and the time, if any, specified therein for payment has expired.]
2
[(2-A). If the Tamil Nadu State Election Commission is satisfied that person
(a) has failed to lodge an account of election expenses within the time and in the
manner required by or under the Act, and
(b) has no good reason or jurisdiction for the failure,
the Tamil Nadu State Election Commission shall, by order published in the Tamil Nadu
Government Gazette declare him to be disqualified for being elected as and for being a
Chairman or a Councillor, as the case may be, and any such person shall be disqualified for a
period of three years from the date of the year.]
(3) Notwithstanding anything contained in sub-section (1), the 3[State Government]
may direct that such sentence shall not operate as a disqualification.
4
[(4) ***]
5
[49-A. Disqualification for Chairman, Vice-Chairman and Councillor .
Notwithstanding anything contained in this Act, no person shall be qualified for being elected
as, and for being, a Chairman, Vice-Chairman or Councillor of a Municipality or of a 6[Third
Grade Municipality] or of a Town Panchayat if he is a member of the Legislative Assembly
of the State or a member of either House of Parliament].
50. Disqualification of Councillors . (1) Subject to the provisions of Section 51, a
Councillor shall cease to hold his office, if he
(a) is sentenced by a 7[Criminal] Court to such punishment 8[and for such offence] as is
described in sub-section (1) of Section 49 ;
9
[(aa) is convicted of an offence punishable under the Protection of Civil Rights Act,
1955 (Central Act 22 of 1955)].
_________________________
1. The words "or" and clause (g) were added by Section 2(i) (b) of the Tamil Nadu District
Municipalities and Local Boards (Amendment) Act, 1940 (Tamil Nadu Act XIV of
1940), re-enacted permanently by Section 2 of, and the First Schedule to, the Tamil Nadu
Re-enacting and Repealing (No. I), Act, 1948 (Tamil Nadu Act VII of 1948).
2. Sub-section (2-A) added by Tamil Nadu Act 22 of 2001.
4. This sub-section was omitted by Section 41(iii) of the Tamil Nadu District Municipalities
(Amendment) Act, 1930 (Tamil Nadu Order of 1930).
5. Inserted by the Tamil Nadu Municipal Laws (Amendment) Act, 2002 (Tamil Nadu Act
29 of 2002).
6. Substituted for the words "Town Panchayat" by the Tamil Nadu District Municipalities
7. This word was inserted by Section 42(i)(a), of the Tamil Nadu District Municipalities
8. These words were inserted by ibid.
9. Class (aa) was inserted by Tamil Nadu Act 11 of 1978
81
(b) becomes of unsound mind, a deaf-mute, or a leper ;

(c) applies to be adjudicated or is adjudicated a bankrupt or insolvent ;
(d) subject to the proviso to 1[clause (c) of sub-section (2) of Section 49], acquires any
interest in any subsisting contract made with, or work being done,

for the Council except as a shareholder (other than a director), in 2[a company ***;]
3
[(dd) is employed as paid legal practitioner on behalf of the Council or accepts

employment as legal practitioner against the Council;]
4
[(ddd) does not belong to Scheduled Caste or Scheduled Tribe, but has been elected from the
seat reserved for Scheduled Caste or Scheduled Tribe as the case may be]
5
[(e) is appointed as an officer or servant under this Act or as an honorary magistrate for
the municipal town;]
(f) accepts employment under 6[or becomes the official subordinate of] any other
Councillor;
5
[(g) ***]
(h) ceases to reside in the Municipality or within two miles thereof ; 8[***]
9
[(hh) fails to pay arrears of any kind due by him (otherwise than in a fiduciary
capacity) to the Municipality, within three months after a bill or notice has been served upon
him under this Act, or where in the case of any arrear this Act does not require the service of
any bill or notice, within three months after a notice requiring payment of the arrear (which
notice it shall be the duty of the Executive Authority to serve at the earliest possible date) has
been duly served upon him by the Executive Authority; or]
10
[(i) absents himself from the meetings of the Council for a period of three consecutive
months reckoned from the date of commencement of his term
_________________________
1. This expression was substituted for the expression "Section 49 sub-section (2)" by
Section 42(i)(b), ibid.
2. These words were substituted for the words "an incorporated company" and the word "or
is employed as paid legal practitioner on behalf of the Council or accepts employment as
legal practitioner against the Council' were omitted by ibid.
3. This clause was inserted by Section 42 (1) (c) of the Tamil Nadu District Municipalities
4. Section 50 (ddd) was inserted by Tamil Nadu Act 57 of 2008 with effect from 2.1.2009.
5. This clause was substituted for the original clause by Section 42(i)(d) ibid.
6. These words were inserted by Section 42(1)(e), ibid.
7. This clause was omitted by Section 42(l)(f), ibid.
8. The words "or" was omitted by Section 2(ii)(a) of the Tamil Nadu District Municipalities
and Local Boards (Amendment) Act, 1940 (Tamil Nadu Act XIV of 1940), re-enacted
Repealing (No. I), Act, 1948 (Tamil Nadu Act VII of 1948).
9. This clause was inserted by Section 2(ii) (b), ibid.
10. This clause and Explanation were substituted for clause (i) and the Explanation thereto by
Section 2 of the Tamil Nadu District Municipalities (Second Amendment) Act, 1934
(Tamil Nadu Act IV of 1935).
82
of office, or of the last meeting which he attended, or of his restoration to office as

1
[Councillor] under sub-section (4), as the case may be, or of within the said period, less than
three meetings have been held, absents himself from three consecutive meetings held after the
said date :
Provided that no meeting from which 2[***] a Councillor absents himself shall be counted
against him under this clause, if due notice of that meeting was not given to him.
Explanation .A meeting held under sub-rule (2) of rule 2 of Schedule III or rule 3 of that
Schedule shall not be deemed to be a meeting within the meaning of this clause.]
(2) Notwithstanding anything contained in clause (a) of sub-section (1), the 3[State
Government] may direct that such sentence shall not operate as a disqualification.
(3) Where a person ceases to be a Councillor under 4[clause (a) of sub-section (1) or
under Section 60)], he shall be restored to office for such portion of the period for which he
was elected 5[***] as may remain unexpired at the date of such restoration, if and when the
sentence or order is annulled on appeal or revision or 6[the disqualification caused by the
sentence or incurred under Section 60 is removed by an order of the State Government] 7[and
any person elected to fill the vacancy in the interim shall on such restoration vacate office.]
8
[(4) Where a person ceases to be a Councillor under clause (i) of subsection (1), the
[Executive Authority] shall at once intimate the fact in writing to such person and report the
same to the Council at its next meeting. If such person applies for restoration suo moto to the
Council on or before the date of its next meeting or within fifteen days of the receipt by him
such intimation, the
9
_________________________
1
Substituted for the words the Chairman or Councillors by Tamil Nadu Act of 18 of
2006.
The words Chairman or omitted by ibid.
The words "Provincial Government" were substituted for the words "Local Government"
This expression was substituted for the words and letters "clause (a) or clause (g)" by
Section 42(ii) (a) of the Tamil Nadu District Municipalities (Amendment) Act, 1930
(Tamil Nadu Act X of 1930).
The words "or appointed" were omitted by Section 42(ii) (b), ibid.
These words and figures were substituted for the words, "the disqualification caused by
the sentence is removed by an order of the State Government" by Section 16 of the
Chennai City Municipal Corporation and District Municipalities (Amendment) Act, 1962
These words were inserted by Section 42(ii) (c) of the Tamil Nadu District Municipalities
This sub-section was substituted for the original sub-section by Section 42(iii) of the
These words were substituted for the word "Chairman" by Section 17(1) of the Tamil
5
6
7
8
9
83
Council may at the meeting next after the receipt of such application restore him to his office
of Councillor:
Provided that a Councillor shall not be so restored more than twice during his term of
office.]
1[50-A.
Oath or affirmation . (1) Every Councillor and every person nominated under
clause (a) of sub-section (a) of section 3-C or clause (a) of sub-section (3) of Section 7, as the
case may be, before taking his seat, shall make and subscribe at a meeting of the council an
oath or affirmation according to the following form, namely:"I, A.B. having been elected as a Councillor of this Council do swear in the name of God
Solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by
law established, that I will uphold the sovereignty and integrity of India and that I will
faithfully discharge the duty upon which I am about to enter.
(2) If a person sits or votes as a Councillor or sits as a representative nominated under
clause (a) of sub-section (2) of section 3-C under clause (a) of sub-section (3) of section 7,
before he has been complied with the requirements of sub-section (1) he shall be liable in
respect of each day on which he sits or votes, as the case may be, to a penalty of three
hundred rupees o be recovered as arrears of tax under this Act,]
51. Decision of questions of disqualification of Councillors by District Judge . (1)
Whenever it is alleged that any person who has been elected 2[as 3[***] or] a Councillor is
disqualified under 4[***] Section 50, 5[Section 50A] or Section 60], and such person does not
admit the allegation, or whenever any Councillor is himself in doubt whether or not he has
become disqualified for office, 6[under Section 50, 5[Section 50-A], or Section 60], such
Councillor or any other Councillor may, and the 7[Executive Authority], at the request of the
Council, shall, apply to the district judge of the district in which the Municipality is situated.
_________________________
1. Section 50-A was substituted by the Tamil Nadu District Municipalities (Amendment)
3. Words "the Chairman or" omitted by Tamil Nadu Act 18 of 2006.
4. Omitted by the Tamil Nadu District Municipalities (Amendment) Act, 1994 (Tamil Nadu
Act 25 of 1994).
5. This word, figures and letter were inserted by Section 4 of the Chennai City Municipal
6. These words and figures were inserted by Section 43(i) (c) of the Tamil Nadu District
7. These words were substituted for the word "Chairman" by Section 17(i) of the Tamil
Nadu District Municipalities (Amendment) Act 1933 (Tamil Nadu Act XV of 1933).
84
(2) The said Judge, after making such inquiry as he deems necessary, shall determine
whether or not such person is disqualified under 1[2(***)] Section 49, Section 50, 3[Section
50-A] or Section 60], and his decision shall be final.
4
(3) Pending such decision, the Councillor shall be entitled to act as if he were not
disqualified.]
5DISPUTES
REGARDING ELECTIONS
51-A. Election petitions . (1) No election of a Chairman or a Councillor shall be called

in question except by an election petition presented to the District Judge of the district in
which the Municipality is situated within 6[forty five days] from the date of the publication of
the result of the election under Section 27.
(2) An election petition calling in question any elector may be presented on one or more
of the grounds specified in Section 51-B by any candidate at such election, by any election of
the ward concerned, or by any Councillor.
(3) A petitioner shall join as respondents to his petition all the candidates at the election.
(4) An election petition
(a) shall contain a concise statement of the material facts on which petitioner relies ;
(b) shall, with sufficient particulars, set forth the ground or grounds on which the
election is called in question ; and

(c) shall be signed by the petitioner and verified in the manner laid down in the
Code of Civil Procedure, 1908 (Central Act V of 1908), for the verification of pleadings.
7
[(5) The trial of an election petition shall, so far as is practicable consistently with the
interest of justice in respect of the trial, be continued from
_________________________
1. These words and figures were substituted by the Tamil Nadu District Municipalities Act,
1930 (Tamil Nadu Act X of 1930).
2. The words and figures "sub-section (1) of Section 48" were omitted by the Tamil Nadu
District Municipalities (Amendment) Act, 1994 (Tamil Nadu Act 25 of 1994.
Nadu Act 2 of 1964)
5. This heading and Section 51-A and 51-B were inserted by the Tamil Nadu District
6. Substituted for the words "fifteen days" by the Tamil Nadu Municipal Laws
7. Sub-section (5) and (6) were inserted by the Tamil Nadu Municipal Laws (Second
Amendment) Act, 2001 (Tamil Nadu Act 10 of 2001).
85
day-to-day until its conclusion, unless the District Judge finds the adjournment of the trial
beyond the following day to be necessary for reasons to be recorded.
(6) Every election petition shall be tried as expeditiously as possible and endeavour
shall be made to conclude the trial within six months from the date on which the election
petition is presented to the District Judge for trial.]
51-B. Grounds for declaring elections to be void. (1) Subject to the provisions of subsection (2), if the District Judge is of opinion
(a) that on the date of his election a returned candidate was not qualified or was
disqualified, to be chosen as 1[[***] Councillor] under this Act, or
(b) that any corrupt practice has been committed by a returned candidate or his agent
or by any other person with the consent of a returned candidate or his agent, or
(c) that any nomination paper has been improperly rejected, or
(d) that the result of the election, in so far as it concerns a returned candidate, has
been materially effected

(i) by the improper acceptance of any nomination, or
(ii) by any corrupt practice committed in the interests of the returned candidate
by a person other than that candidate or his agent or a person acting with the consent of such
candidate or agent, or
(iii) by the improper acceptance or refusal of any vote or reception of any vote
which is void, or
(iv) by the non-compliance with the provisions of this Act or of any rules or
orders made thereunder, the District Judge shall declare the election of the returned candidate
to be void.
(2) If, in the opinion of the District Judge, a returned candidate has been guilty by an
agent, of any corrupt practice, but the Judge is satisfied
(a) that no such corrupt practice was committed at the election by the candidate and
every such corrupt practice was committed contrary to the orders, and without the consent of
the candidate ;
(b) that the candidate took all reasonable means for preventing the commission of
corrupt practices at the election ; and
_________________________
1 Words "the Chairman or Councillor added by the Tamil Nadu Municipal Laws (Third
Amendment) Act, 1996 (Tamil Nadu Act 22 of 1996) and the Words "the Chairman or"
omitted by Tamil Nadu Act 18 of 2006.
86
(c) that in all other respects the election was free from any corrupt practice on the
part of the candidate or any of his agents,
then the District Judge may decide that the election of the returned candidate is not void.
1[CORRUPT PRACTICES
51-C. Corrupt practices .The following, shall be deemed to be corrupt practices for the
purposes of this Act :(1) Bribery as defined in clause (1) of Section 123 of the Representation of the People
Act, 1951 (Central Act XLIII of 1951).
(2) Undue influence as defined in clause (2) of the said section.
(3) The systematic appeal by a candidate or his agent or by any other person to vote or
refrain from voting on grounds of caste, race, community or religion or the use of, or appeal
to, religious symbols, or, the use of, or appeal to, national symbols such as the national flag or
the national emblem, for the furtherance of the prospects of that candidate's election.
(4) The publication by a candidate or his agent or by any other person of any statement
of fact which is false, and which he either believes to be false or does not believe to be true,
in relation to the personal character or conduct of any candidate, or in relation to the
candidature, or withdrawal from contest of any candidate being a statement reasonably
calculated to prejudice the prospects of that candidate's election.
(5) The hiring or procuring whether on payment or otherwise of any vehicle or vessel
by a candidate or his agent or by any other person for conveyance of any elector (other than
the candidate himself, and the members of his family or his agent) to or from any polling
station provided in accordance with the rules made under this Act :
Provided that the hiring of a vehicle or vessel by an elector or by several electors at their
joint costs for the purpose of conveying him or them to or from any such polling station shall
not be deemed to be a corrupt practice under this clause if the vehicle or vessel so hired is a
vehicle or vessel not propelled by mechanical power :
Provided further that the use of any public transport vehicle or vessel or any car or railway
carriage by an elector at his own cost for the purpose of going to or coming from any such
polling station shall not be deemed to be corrupt practice under this clause.
_________________________
1 This heading with Section 51-C was inserted by the Tamil Nadu District Municipalities
87
Explanation . In this clause, the expression "vehicle' means any vehicle used or
capable of being used for the purpose of road transport whether propelled by mechanical
power or otherwise and whether used for drawing other vehicles or otherwise.
(6) The holding of any meeting in which intoxicating liquors are served.
(7) The issuing of any circular, placard or poster having a reference to election which
does not bear the name and address of the printer and publisher thereof.
(8) Any other practice which the State Government may, by rules, specify to be a
corrupt practice.]
ELECTION OFFENCES
1[52 to 55. Omitted]
56. Infringement of secrecy of election . 2[Every officer, clerk, agent or other person
performing any duty in connection with the recording or counting of votes at an election]
who, except for some purpose authorised by law, communicates to any person any
information showing directly or indirectly for which candidate any voter has voted, and every
person who by any improper means procures any such information, shall be punished with
imprisonment of either description which may extend to six months or with fine or with both.
[56-A. Minimum penalty for personation at an election . Notwithstanding anything
contained in Section 171-F of the Indian Penal Code (Central Act XLV of 1860), any person
who in connection with an election under this Act commits an offence of personation
punishable under that section shall be punished with imprisonment for a term which shall not
be less than six months and not more than two years and with fine.
56-B. Promoting enmity between classes in connection with election . Any person
who in connection with an election under this Act promotes or attempts to promote on
grounds of religion, race, caste, community or language, feelings of enmity or hatred between
different classes of the citizens of India shall be punishable with imprisonment for a term
which may extend to three years, or with fine, or with both.
3
56-C. Prohibition of public meetings on the day preceding the election day and on
the election day.- (1) No person shall convene, hold or attend
_________________________
1. These sections were omitted by Section 44 of the Chennai City Municipal Corporation,
1964).
2. These words were substituted for the words, "Every polling officer, clerk or other person
in attendance at the polling room" by Section 17 of the Chennai City Municipal
1962).
3. Sections 56-A to 56-N were inserted by Section 18 of the Chennai City Municipal
1962).
88
any public meeting within the Municipality within twenty-four hours before the date of
commencement of the poll or on the date or dates on which a poll is taken for an election.
(2) Any person who contravenes the provisions of sub-section (1) shall be punishable
with fine which may extend to two hundred and fifty rupees.
56-D. Disturbances at election meetings . (1) Any person who at a public meeting to
which this section applies acts, or incites others to act, in a disorderly manner for the purpose
of preventing the transaction of the business for which the meeting was called together, shall
be punishable with fine which may extend to two hundred and fifty rupees.
(2) This section applies to any public meeting of a political character held within the
Municipality between the earliest date for making nomination of candidates for an election
and the date on which such election is held.
(3) If any police officer reasonably suspects any person of committing an offence under
sub-section (1), he may, if requested so to do by the Chairman of the meeting, require that
person to declare to him immediately his name and address and, if that person refuses or fails
so to declare his name and address, or if the police officer reasonably suspects him of giving
a false name or address, the police officer may arrest him without warrant.
56-E. Restrictions on the printing of pamphlets, posters, etc .(1) No person shall
print or publish or cause to be printed or published, any election pamphlet or poster which
does not bear on its face the names and addresses of the printer and the publisher thereof.
(2) No person shall print or cause to be printed any election pamphlet or poster
(a) unless a declaration as to the identity of the publisher thereof, signed by him and
attested by two persons to whom he is personally known, is delivered by him to the printer in
duplicate ; and
(b) unless, within a reasonable time after the printing of the document, one copy of
the declaration is sent by the printer together with one copy of the document to the
commissioner.
(3) For the purposes of this section,
(a) any process for multiplying copies of a document other than copying it by hand,
shall be deemed to be printing and the expression 'printer' shall be construed accordingly ;
and
(b) 'election pamphlet or poster' means any printed pamphlet, hand-bill
89
or other document distributed for the purpose of promoting or prejudicing the election of a
candidate or group of candidates or any placard or poster having reference to an election, but
does not include any hand-bill, placard or poster merely announcing the date, time, place and
other particulars of an election meeting or routine instructions to election agents or workers.
(4) Any person who contravenes any of the provisions of sub-section (1) or sub-section
(2) shall be punishable with imprisonment for a term which may extend to six months, or
with fine which may extend to two thousand rupees, or with both.
56-F. Officers, etc., at elections not to act for candidates or to influence voting .
(1) No person who is a returning officer, or an assistant returning officer, or a presiding or
polling officer at an election, or an officer or clerk appointed by the returning officer or the
presiding officer to perform any duty in connection with an election shall, in the conduct or
the management of the election, do any act (other than the giving of vote) for the furtherance
of the prospects of the election of a candidate.
(2) No such person as aforesaid, and no member of a police force, shall endeavour
(a) to persuade any person to give his vote at an election, or
(b) to dissuade any person from giving his vote at an election, or
(c) to influence the voting of any person at an election in any manner.
(3) Any person who contravenes the provisions of sub-section (1) or sub-section (2)
shall be punishable with imprisonment for a term which may extend to six months or with
fine or with both.
56-G Prohibition of canvassing in or near polling stations . (1) No person shall, on
the date or dates on which a poll is taken at any polling station, commit any of the following
acts within the polling station or in any public or private place within a distance of one
hundred yards of the polling station, namely :(a) canvassing for vote ; or
(b) soliciting the vote of any elector ; or
(c) persuading any elector not to vote for any particular candidate ; or
(d) persuading any elector not to vote at the election; or
(e) exhibiting any notice or sign (other than an official notice) relating to the
election.
90
(2) Any person who contravenes the provisions of sub-section (1) shall be punishable
with fine which may extend to two hundred and fifty rupees.
(3) An offence punishable under this section shall be cognizable.
56-H. Penalty for disorderly conduct in or near polling stations . (1)

No person shall, on the date or dates on which a poll is taken at any polling station,
(a) use or operate within or at the entrance of the polling station, or in any public or
private place in the neighbourhood thereof, any apparatus for amplifying or reproducing the
human voice, such as a megaphone or a loudspeaker, or
(b) shout or otherwise act in a disorderly manner, within or at the entrance of the
polling station or in any public or private place in the neighbourhood thereof, so as to cause
annoyance to any person visiting the polling station for the poll, or so as to interfere with the
work of the officers and other persons on duty at the polling station.
(2) Any person who contravenes, or wilfully aids or abets the contravention of, the
provisions of sub-section (1) shall be punishable with imprisonment for a term which may
extend to three months or with fine or with both.
(3) If the polling officer of a polling station has reason to believe that any person is
committing or has committed an offence punishable under this section, he may direct any
police officer to arrest such person, and thereupon the police officer shall arrest him.
(4) Any police officer may take such steps, and use such force, as may be reasonably
necessary for preventing any contravention of the provisions of sub-section (1), and may
seize any apparatus used for such contravention.
Explanation . In this section, the expression "polling officer" means the polling officer
of a polling station or if there is a presiding officer at the polling station, such presiding
officer.
56-I. Penalty for misconduct at the polling station . (1) Any person who during the
hours fixed for the poll at any polling station misconducts himself or fails to obey the lawful
directions of the polling officer may be removed from the polling station by the polling
officer or by any police officer on duty or by any person authorised in this behalf by such
polling officer.
(2) The powers conferred by sub-section (1) shall not be exercised so as to prevent any
elector who is otherwise entitled to vote at a polling station from having an opportunity of
voting at that polling station.
91
(3) If any person who has been so removed from a polling station re-enters the polling
station without the permission of the polling officer, he shall be punishable with
imprisonment for a term which may extend to three, months, or with fine or with both.
(4) An offence punishable under sub-section (3) shall be cognizable.
Explanation . In this section, the expression 'polling officer' has the same meaning as in
Section 56-H.
56-J. Penalty for illegal hiring or procuring of conveyances at elections . (1) No
candidate or his agent or any other person with the consent of a candidate or his agent shall
hire or procure whether on payment or otherwise any vehicle, or vessel for the conveyance of
any elector (other than the candidate himself, the members of his family or his agent) to or
from any polling station:
Provided that nothing in this sub-section shall apply to
(a) the hiring of a vehicle or vessel by an elector or several electors at their joint
costs for the purpose of conveying him or them to or from the polling station, if the vehicle or
vessel so hired is a vehicle or vessel not propelled by mechanical power; and
(b) the use of any public transport vehicle or vessel or any railway carriage by any
elector at his own cost for the purpose of going to or coming from the polling station.
Explanation . In this sub-section, the expression 'vehicle' means any vehicle used or
capable of being used for the purpose of road transport, whether propelled by mechanical
power or otherwise and whether used for drawing other vehicles or otherwise.
(2) Any person who contravenes the provisions of sub-section (1) at or in connection
with an election shall be punishable with fine which may extend to two hundred and fifty
rupees.
56-K. Breaches of official duty in connection with election . (1) If any person to
whom this section applies is without reasonable cause guilty of any act or omission in breach
of his official duty; he shall be punishable with fine which may extend to five hundred
rupees.
(2) No suit or other legal proceedings shall lie against any such person for damages in
respect of any such act or omission as aforesaid.

(3) The persons to whom this section applies are the returning officers, assistant
returning officers, presiding officers, polling officers and any other person appointed to
perform any duty in connection with the receipt of nominations or
92
withdrawal of candidatures, or the recording or counting of votes at an election ; and the

expression 'official duty' shall, for the purposes of this section, be construed accordingly, but
shall not include duties imposed otherwise than by or under this Act.
56-L. Removal of ballot papers from polling station to be an offence .(1) Any person who, at any election, fraudulently takes, or attempts to take, a ballot
paper out of a polling station, or wilfully aids or abets the doing of any such act, shall be
punishable with imprisonment for a term which may extend to one year or with fine which
may extend to five hundred rupees or with both.
(2) If the presiding officer of a polling station has reason to believe that any person is
committing or has committed an offence punishable under subsection (1), such officer may,
before such person leaves the polling station, arrest or direct a police officer to arrest such
person and may search such person or cause him to be searched by a police officer :
Provided that when it is necessary to cause a woman to be searched, the search shall be
made by another woman with strict regard to decency.
(3) Any ballot paper found upon the person arrested on search shall be made over for
safe custody to a police officer by the presiding officer, or when the search is made by a
police officer, shall be kept by such officer in safe custody.
(4) An offence punishable under sub-section (1) shall be cognizable.
56-M. Other offences and penalties therefor . (1) No person at an election shall
(a) fraudulently deface or fraudulently destroy any nomination paper ; or
(b) fraudulently deface, destroy or remove any list, notice or other document affixed
by or under the authority of a returning officer ; or
(c) fraudulently deface or fraudulently destroy any ballot paper or the official mark
on any ballot paper ;
(d) without due authority supply any ballot paper to any person or receive any ballot
paper from any person or be in possession of any ballot paper ; or
(e) fraudulently put into any ballot box anything other than the ballot paper which
he is authorised by law to put in ; or
(f) without due authority destroy, take, open or otherwise interfere with any ballot
box or ballot papers then in use for the purposes of the election ; or
(g) fraudulently or without due authority, as the case may be, attempt to do any of the
foregoing acts or wilfully aid or abet the doing of any such acts.
(2) Any person who contravenes the provisions of sub-section (1) shall
(a) if he is a returning officer or an assistant returning officer or a presiding officer at
a polling station or any other officer or clerk employed on
93
official duty in connection with the election, be punishable with imprisonment for a term
which may extend to two years or with fine or with both;
(b) if he is any other person, be punishable with imprisonment for a term which may
extend to six months or with fine or with both.
(3) For the purposes of this section, a person shall be deemed to be on official duty, if
his duty is to take part in the conduct of an election or part of an election including the
counting of votes or to be responsible after an election for the used ballot papers and other
documents in connection with such election, but the expression 'official duty' shall not
include any duty imposed otherwise than by or under this Act.
(4) An offence punishable under clause (b) of sub-section (2) shall be cognizable.
56-N. Prosecution regarding certain election offences . No Court shall take
cognizance of any offence punishable under Section 56-F or under Section 56-K or under
clause (a) of sub-section (2) of Section 56-M except on complaint in writing made by order
of, or under authority from the State Government.]
1
[57-59. ***]
2[60.
Disqualification of persons convicted of election offences .Every person

convicted of an offence punishable 3[under Section 56, 56-A, 56-B; 56C, 56-D, 56-E 56-F,
56-G, 56-H, 56-I, 56-J, 56-K, 56-L or 56-M] or under Chapter IX-A of the Indian Penal Code
(Central Act XLV of 1860) shall be disqualified from voting or from being elected in any
election to which this Act applies 4[***] or from holding the office of Municipal Councillor
for a period of five years from the date of his conviction 5[***].]
6[REQUISITIONING OF PROPERTY FOR ELECTION PURPOSES]
660-A. Requisitioning of premises, vehicles, etc,. for election purposes . (1) If it
appears to the State Government that in connection with an election under this Act
_________________________
1. These sections were omitted by Section 44 of the Tamil Nadu District Municipalities
3. These words, figures and letters were substituted for the words and figures "under Section
56" by Section 19 (i) of the Chennai City Municipal Corporation and District
Municipalities (Amendment) Act, 1962 (Tamil Nadu Act 10 of (1962).
4. The words or from being co-opted as a Councillor were inserted by the (Tamil Nadu
Act 19 of 91) w.e.f. 18th July 1991 and were subsequently omitted by the Tamil Nadu
District Municipalities (Amendment) Act, 1994 (Tamil Nadu Act 25 of 1994).
5. The words "or for such shorter period as the Court may, by order, determine" were
omitted by Section 19(ii) of the Chennai City Municipal Corporation and District
Municipalities (Amendment) Act, 1962 (Tamil Nadu Act 10 of (1962).
6. This heading and Sections 60-A to 60-H were inserted by Section 20, ibid.
94
(a) any premises other than residential buildings actually occupied are needed or are
likely to be needed for the purpose of being used as a polling station or for the storage of
ballot boxes after a poll has been taken, or
(b) any vehicle, vessel or animal is needed or is likely to be needed for the purpose
of transport of ballot boxes to or from any polling station, or transport of members of the
police force for maintaining order during the conduct of such, election, or transport of any
officer or other person for performance of any duties in connection with such election, the
State Government may, by order in writing, requisition such premises, or such vehicle, vessel
or animal, as the case may be, and may make such further orders as may appear to them to be
necessary or expedient in connection with the requisitioning :
Provided that no vehicle, vessel or animal which is being lawfully used by a candidate or
his agent for any purpose connected with the election of such candidate shall be requisitioned
under this sub-section until the completion of the poll at such election.
(2) The requisition shall be effected by an order in writing addressed to the person
deemed by the State Government to be the owner or person in possession of the property, and
such order shall be served on the person to whom it is addressed.
(3) Whenever any property is requisitioned under sub-section (1), the period of such
requisition shall not extend beyond the period for which such property is required for any of
the purposes mentioned in that sub-section.
(4) In this section
(a) "premises" means any land, building or part of a building and includes a hut,
shed or other structure or any part thereof ;
(b) "vehicle" means any vehicle used or capable of being used for the purpose of
road transport, whether propelled by mechanical power or otherwise

160-B.
Payment of compensation . (1) Whenever, in pursuance of Section 60-A, the

State Government requisition any premises, there shall be paid by the Municipal Council to
the persons interested compensation the amount of which shall be determined by the State
Government by taking into consideration the following, namely :
(i) the rent payable in respect of the premises or if no rent is so payable, the rent
payable for similar premises in the locality :
_________________________
1 Sections 60-A to 60-H were inserted by Section 20 of the Chennai City Municipal
1962).
95
Provided that the rent payable in respect of the premises to which the provisions of the
[Tamil Nadu] Buildings (Lease and Rent Control) Act, 1960 (1[Tamil Nadu] Act 18 of 1960)
apply shall be the fair rent payable for the premises under that Act;
1
(ii) if in consequence of the requisition of the premises the person interested is

compelled to change his residence or place of business, the reasonable expenses (if any)
incidental to such change :
Provided that where any person interested, being aggrieved by the amount of
compensation so determined, makes an application to the State Government within one
month from the date of service of the order determining the compensation for referring the
matter to an arbitrator, the amount of compensation to be paid shall be such as the arbitrator
appointed in this behalf by the State Government may determine :
Provided further that where there is any dispute as to the title to receive the compensation
or as to the apportionment of the amount of compensation, it shall be referred by the State
Government to an arbitrator appointed in this behalf by the State Government for
determination, and shall be determined in accordance with the decision of such arbitrator.
Explanation . In this sub-section, the expression "person interested" means the person
who was in actual possession of the premises requisitioned under Section 60-A immediately
before the requisition, or where no person was in such actual possession, the owner of such
premises.
(2) Whenever, in pursuance of Section 60-A, the State Government requisition any
vehicle, vessel or animal, there shall be paid by the Municipal Council to the owner thereof
compensation the amount of which shall be determined by the State Government on the basis
of the fares or rates prevailing in the locality for the hire of such vehicle, vessel or animal :
Provided that where the owner of such vehicle, vessel or animal, being aggrieved by the
amount of compensation so determined, makes an application to the State Government within
one month from the date of service of the order determining the compensation for referring
the matter to an arbitrator, the amount of compensation to be paid shall be such as the
arbitrator appointed in this behalf by the State Government may determine:
Provided further that where immediately before the requisitioning the vehicle or vessel
was by virtue of a hire purchase agreement in the possession of a
_________________________
1. These words were substituted for the words "Madras" by the Tamil Nadu Adaptation of
Amendment) Order, 1969, which came into force on the .14th January 1969.
96
person other than the owner, the amount determined under this sub-section as the total
compensation payable in respect of the requisition shall be apportioned between that person
and the owner in such manner as they may agree upon, and in default of agreement, in such
manner as an arbitrator appointed by the State Government in this behalf may decide.
160-C.
Power to obtain information . The State Government may, with

a view to requisitioning any property under Section 60-A or determining the compensation
payable under Section 60-B, by order, require any person to furnish to such authority as may
be specified in the order such information in his possession relating to such property as may
be so specified.
160-D.
Powers of entry into and inspection of premises, etc . (1) Any person
authorised in this behalf by the State Government may enter into any premises and inspect
such premises and any vehicle, vessel or animal therein for the purpose of determining
whether, and if so in what manner, an order under Section 60-A should be made in relation to
such premises, vehicle, vessel or animal or with a view to securing compliance with any
order made under that section.
(2) In this section, the expressions "premises" and "vehicle" have the same meanings as
in Section 60-A.
160-E.
Eviction from requisitioned premises . (1) Any person remaining

in possession of any requisitioned premises in contravention of any order may under Section
60-A may be summarily evicted from the premises by any officer empowered by the State
Government in this behalf.
(2) Any officer so empowered may, after giving to any woman not appearing in public
reasonable warning and facility to withdraw, remove or open any lock or bolt or break open
any door of any building or do any other act necessary for effecting such eviction.
160-F.
Release of premises from requisition . (1) When any premises requisitioned

under Section 60-A are to be released from requisition, the possession thereof shall be
delivered to the person from whom possession was taken at the time when the premises were
requisitioned, or if there were no such person, to the person deemed by the State Government
to be the owner of such premises, and such delivery of possession shall be a full discharge of
the State Government from all liabilities in respect of such delivery, but shall not prejudice
any rights in respect of the premises which any other person may be entitled by due process
of law to enforce against the person to whom possession of the premises is so delivered.
_________________________
1. Sections 60-A to 60-H were. inserted by Section 20 of the Chennai City Municipal
1962).
97
(2) Where the person to whom possession of any premises requisitioned under Section
60-A is to be given under-sub=section (1) cannot be found or is not readily ascertainable or
has no agent or any other person empowered to accept delivery on his behalf, the State
Government shall cause a notice declaring that such premises are released from requisition to
be affixed on some conspicuous part of such premises and publish the notice in the Official
Gazette.
(3) When a notice referred to in sub-section (2) is published in the Official Gazette, the
premises specified in such notice shall cease to be subject to requisition on and from the date
of such publication and be deemed to have been delivered to the person entitled to possession
thereof, and the State Government shall not be liable for any compensation or other claim in
respect of such premises for any period after the said date.
160-G.
Delegation of -functions of the State Government with regard to requisitioning

. The State Government may, by notification, direct that any powers conferred or any duty
imposed on the State Government by any of the provisions of Sections 60-A to 60-F shall,
under such conditions, if any, as may by specified in the direction, be exercised or discharged
by such officer or class of officers as may be so specified.
160-H.
Penalty for contravention of any order regarding requisitioning . If any

person contravenes any order made under Section 60-A or Section 60-C, he shall be
punishable with imprisonment for a term which may extend to one year or with fine or with
both.
_________________________
1 Sections 60-A to 60-H were inserted by Section 20 of the Chennai City Municipal
1962).
98
CHAPTER V
POWERS OF MUNICIPAL AUTHORITIES IN RESPECT OF1[PROPERTY, CONTRACTS AND ESTABLISHMENT ]
PROPERTY
61. Vesting of public streets and appurtenances in the Municipal Council. (1) All
public streets in any Municipality, with the pavements, stones and other materials thereof,
and all 2[works], materials and other things provided for such streets, all sewers, drains,
drainage works, tunnels and culverts, whether made at the cost of the municipal fund or
otherwise, in, alongside or under any street, whether public or private, and all 2[works],
materials and things appertaining thereto shall vest in the Municipal Council.
(2) The 3[State Government] may, by notification, withdraw any such street, sewer,
drain, drainage work, tunnel or culvert from the control of the Council.
4[61-A.
Duty of Municipal Council in respect of public streets withdrawn from its

control . Where any public street has been withdrawn from the control of a Municipal
Council under sub-section (2) of Section 61 and placed under the control of the Highways
Department of the 5[State] Government, it shall be the duty of the Municipal Council to
provide at the cost of the municipal fund, to such extent as the 5[State] Government may, by
general or special order direct,
6
[(a) for the lighting, watering, scavenging, and drainage of such street];
(b) for the provision, maintenance and repair of the water-supply mains,
_________________________
1. These words were substituted for the words "Property, Contracts Establishments" by
Section 3 of, and the Second Schedule to, the Tamil Nadu Repealing and Amending Act,
1955 (Tamil Nadu Act XXXVI of 1955).
2. This word was substituted for the word "erections" by Section 6 of the Tamil Nadu
District Municipalities (Amendment) Act, 1930 (Tamil Nadu X of 1930).
4. This section was inserted by Section 2 of the Tamil Nadu District Municipalities and
Local Boards (Amendment) Act, 1946 (Tamil Nadu Act VII of 1946), which came into
force on the 23rd March 1946 and which was re-enacted permanently with specified
modifications by Section 3 of, and the Schedule to, the Tamil Nadu Re-enacting (No. III)
Act, 1948 (Tamil Nadu Act IX of 1948).
6. This clause was substituted for the original clause by the Schedule to the Tamil Nadu Reenacting (No.III) Act, 1948 (Tamil Nadu Act IX of 1948).
99
drains and sewers in, alongside or under such street ;

(c) for the provision, maintenance and repair of footways attached to such street :
Provided that where in the discharge of such duties, it is necessary for the Council to open
and break up the soil or pavement of any such street, the Council shall obtain the previous
consent of such officer of the Highways Department as the 1[State] Government may, by
general or special order, specify :
Provided further that in cases of emergency, the Council may, without such consent, open
and break up the soil or pavement of any such street, but shall, as far as practicable, restore
such soil or pavement to the condition in which it was immediately before it was opened and
broken up; and a report of the action so taken and the reasons therefor shall be sent forthwith
to the officer specified under the foregoing proviso.]
62. Collected sewage, etc., to belong to Municipal Council .All rubbish and filth and
other matter collected by a Municipal Council under this Act shall belong to the Council.
63. Power of Board of Revenue to transfer control of endowments to Municipal
Council. 2[(1)] Subject to the control of the 3[State Government], the Board of Revenue
may, by notification, 4[with the consent of a Municipal Council, make over to the Council]
the management and superintendence of any charitable endowment in respect of which
powers and duties attach to the Board of Revenue under the provisions of the 5[Tamil Nadu]
Endowments and Escheats Regulation, 18176 ; and thereupon all powers and duties which
attach to the Board of Revenue in respect thereof shall attach to 7[the Council] as if it had
been specially named in the said regulation, and the Council shall manage 8[and superintend]
such endowment.
_________________________
2. The original Section 63 was re-numbered as Section 63 (1) by Section 5 of the Tamil
Nadu District Municipalities (Third Amendment) Act, 1942 (Tamil Nadu Act XXXVIII
of 1942), reenacted permanently with specified modification by Section 3 of, and the
Schedule to, the Tamil Nadu Re-enacting (No.III) Act, 1948 (Tamil Nadu Act IX of
1948).
4. These words were substituted for the words "with the consent of the Municipal Council
make over to a Municipal Council" by Section 47(i) of the Tamil Nadu District
6. This Regulation has been repealed in its application to Hindu religious institutions and
endowments by Section 5(a) of the Tamil Nadu Hindu Religious and Charitable
Endowments Act, 1959 (Tamil Nadu Act 22 of 1959).
7. These words were substituted for the words "such Council" by Section 47(i) of the Tamil
8. These words were inserted by Section 47(ii), ibid.
100
[(2) The Board of Revenue may of its own motion and shall on a direction from the
[State] Government, by notification, resume the management and superintendence of any
endowment made over to a Municipal Council under sub-section (1) ; and upon such
resumption, all the powers and duties attaching to the Council in respect of the endowment
shall cease and determine.]
2
64. Inventory of Municipal property. (1) The 3[Executive Authority] shall maintain an
inventory of all immovable property owned by the Municipal Council or to which the
Council has a reversionary right.
(2) A copy of the said inventory shall be deposited in the office of the Revenue
Divisional Officer of the division in which the Municipality lies, or, where there is no
division, in the office of the District Collector, and all changes shall be forthwith
communicated to the said Officer or Collector.
65. Limitation of power to accept property in trust .The Council may accept trusts
relating exclusively to the furtherance of 4[any purpose] to which the municipal fund may be
applied.
66. Objects not provided for by this Act .The 5[State Government] may, 6[with the
consent of a Municipal Council, transfer to the Council] the management of any institution or
the execution of any work not provided for by this Act, and it shall, thereupon, be 7[lawful for
the Council to undertake such management or execution] :
Provided that in every such case, the funds required for such management or execution
shall be placed at the disposal of the Council by the 5[State Government].
67. Procedure for acquisition of immovable of property under the Land Acquisition
Act, 1894 .Any immovable property which any municipal authority
_________________________
1. This sub-section was added by Section 5 of the Tamil Nadu District Municipalities (Third
3. These words were substituted for the word "Chairman" by section 17(1) of the Tamil
4. These words were substituted for the word "purposes" by Section 48 of the Tamil Nadu
6. These words were substituted for the words "with the consent of the Council of any
Municipality, transfer to any Municipal Council" by Section 49 of the Tamil Nadu
7. These words were substituted for the words "lawful for such Council to undertake the
management of the institution or the execution of the work" by, ibid.
101
is authorised by this Act to acquire may be acquired under the provisions of the Land
Acquisition Act, 1894 (Central Act I of 1894), and on payment of the compensation awarded
under the said Act in respect of such property and of any other charges incurred in acquiring
it, the said property shall vest in the Council.
CONTRACTS
68. Delegation of authority to contract and contractual powers of persons appointed
by Government .1[(1) A Council of the grade specified in column (1) of the Table below
may delegate to the Chairman or to a committee consisting of two or more members the
power of making on its behalf any contract the value or amount whereof does not exceed the
sum specified in the corresponding entries in column (2) of that Table :
THE TABLE
Grades.
(1)
[ 1. (a) Special Grade Municipalities
Maximum
value or amount.
(2) Rs.
50,000
(b) Selection Grade Municipalities
40,000
2.
I Grade Municipalities
30,000
3.
II Grade Municipalities
20,000
4.
III Grade Municipalities and Town Panchayats
10,000]
Provided that in the case of Municipalities included in Schedule IX or notified under subsection (1) of Section 12-C, the power of making on behalf of the Council all contracts shall
be exercised by a committee consisting of the Chairman, the commissioner and one member
of the Council elected by it; and the Council shall not exercise or delegate the power of
making such contracts.
3
[***]
(2) In respect of a contract the value or amount whereof exceeds the sums specified in
column (2) of the Table under sub-section (1), the sanction of the Council for the making
thereof shall be obtained before the same is made.]
_________________________
1. These sub-sections were substituted for the original sub-sections (1) and (2) by Section 2
of the Tamil Nadu District Municipalities (Amendment) Act, 1970 (Tamil Nadu Act 30
of 1970) which were deemed to have come into force on the 24th October 1970.
102
(3) Notwithstanding anything in the two preceding sub-sections, any person appointed
by the 1[State Government] to carry any work into execution on behalf of a Municipal
Council may, subject to such control as the 1[State Government] may prescribe, make such
contracts as are necessary for the purpose of carrying such work into execution to the extent
of the sum provided for such work ; and the Municipal Council shall pay to the person so
appointed such sums as may be required for the said purpose to the extent aforesaid.
2[68-A.
Rules regarding the conditions on which contracts may be made .The power
conferred by Section 68 to make or sanction contract shall be subject to such rules as may be
prescribed in regard to the conditions on which, and the mode in which, contracts may be
made or sanctioned by or on behalf of Municipal Councils.]
69. Mode of executing contracts . (1) Every contract made by, or on behalf of, a
Council, where of the value or amount exceeds 3[one hundred rupees] shall be in writing and
except in the case of contracts made under the provisions of sub-section (3) of Section 68
shall be signed by two Municipal Councillors :
4
[Provided that in the case of Municipalities included in Schedule IX or notified under

sub-section (1) of Section 12-C, every such contract shall be signed by the commissioner.]
(2) A contract executed or made otherwise than 5[in conformity with the provisions of
this section, or Section 68, and of the rules referred to in Section 68-A] shall not be binding
on the Municipal Council.
6
[70. Establishment of Municipal Council . (1) The sanction of the Council shall be
obtained for the all proposals for fixing or altering the number, designations and grades of its
officers and servants and the salaries, fees and allowances payable to them.
_________________________
(Amendment) Act, 1941 (Tamil Nadu Act X of 1941), re-enacted permanently by Section
2 of and the First Schedule to, the Tamil Nadu Re-enacting (No. II) Act, 1948 (Tamil
Nadu Act VIII of 1948).
3. These words were substituted for the expression "Rs.100" by Section 51 of the Tamil
4. This proviso was added by Section 11 of the Tamil Nadu District Municipalities
(Amendment) Act, 1933 (Tamil Nadu Act XV of 1933).'
5. This expression was substituted for the words "in conformity with the provisions of this
and the last preceding section" by Section 3 of the Tamil Nadu District Municipalities
(Amendment) Act, 1941 (Tamil Nadu Act X of 1941), re-enacted permanently by Section
2 of, and the First Schedule to, the Tamil Nadu Re-enacting (No. II) Act, 1948 (Tamil
Nadu Act VIII of 1948).
103
(2) Such proposals shall be taken into consideration by the Council only at the instance
of the 1[Executive Authority] and the Council may sanction them with or without
modifications:
Provided that no proposal adversely affecting any municipal officer or servant, who has
been in the permanent service of the Municipality for more than five years and is drawing a
salary of not less than fifty rupees per mensem, shall be considered except at a special
meeting convened for the purpose and no such proposal shall be given effect to, unless
assented to by at least one-half of the members then on the Council.]
2
[(3) Notwithstanding anything contained in sub-sections (1) and (2), the '[State
Government] shall have power to fix or alter the number, designations and grades of, and the
salaries, fees and allowances payable to, the officers and servants of any Municipal Council
or any class of such officers and servants ; and it shall not be open to the Municipal Council
to vary the number, designations, grades, salaries, fees or allowances as so fixed or altered,
except with the previous sanction of the 3(State Government).]
4
[71. The Secretary, the Health Officer and the Engineer.(1) 5[In any Municipality
which is neither included in Schedule IX nor notified under sub-section (1) of Section 12-C],
a post of Secretary may be sanctioned by the Council.
(2) Any Municipal Council, by special resolution, may, and every Council which
during three consecutive years has realised an income of one hundred thousand rupees from
ordinary receipts, shall, if so required by the '[State Government], sanction a post of Health
Officer and a post of Municipal Engineer.
6
[(2-A) Any Municipal Council which has undertaken the generation, transmission, or
supply of electrical energy, by special resolution, may, and if so required by the 7[State]
Government shall, sanction a post of municipal Electrical
_________________________
2. This sub-section was added by Section 3 of the Tamil Nadu District Municipalities
(Second Amendment) Act, 1934 (Tamil Nadu Act IV of 1935).
5. These words were substituted for the words "If, in any Municipality, there is salary
attached to the office of the Chairman" by Section 17 (2) of the Tamil Nadu District
Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933).
6. This sub-section was inserted by Section 2(ii) of the Tamil Nadu District Municipalities
and Local Boards (Amendment) Act, 1938 (Tamil Nadu Act XVIII of 1938).
104
Engineer. 1(Any such Municipal Council, if so required by the 2[State] Government, shall
also sanction, by special resolution, one or more posts of assistant municipal Electrical
Engineer)].
(3) The salaries of these officers shall be fixed by the Municipal Council subject to the
approval of the 3[State Government].

(4) Every secretary, health officer, 4[engineer, Electrical Engineer or assistant Electrical
Engineer] shall devote his whole time to the duties of his office and shall not engage in any
other profession, trade or business.]
72. Filling up of the appointment of Health Officer, Engineer or Electrical
Engineer. (1) On the occurrence of a vacancy in, or after the creation of, an office of
health officer, 5[engineer, Electrical Engineer, or assistant Electrical Engineer], an
appointment shall be made thereto by the Council subject to the approval of the 3[State
Government] within four months from the date on which the vacancy occurred or the office
was created or, in the event of any appointment so made by the Council not being confirmed
by the 3[State Government] within thirty days of the date of the receipt by the Council of the
orders of the 3[State Government].
(2) In default of an appointment being made by the Council as aforesaid, the 3[State
Government] may appoint a person to hold the office, and such appointment shall, for all
purposes, be deemed to have been made by the Municipal Council.
(3) Pending the settlement of an appointment under sub-section (1) or (2) the Municipal
Council may appoint a person to hold the office temporarily and may direct that the person so
appointed shall receive such salary not exceeding the sanctioned salary of the post as it shall
think fit.
_________________________
1. This sentence was added by Section 2(i) of the Tamil Nadu District Municipalities
(Amendment) Act, 1945 (Tamil Nadu Act XXIII of 1945), re-enacted permanently by
Section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting and Repealing (No. I)
Act, 1948 (Tamil Nadu Act VII of 1948).
4. These words were substituted by Section 2 (ii) of the Tamil Nadu District Municipalities
Act, 1948 (Tamil Nadu Act VII of 1948) for the words "engineer or Electrical Engineer"
as substituted for the words "or engineer" by Section 2 (iii) of the Tamil Nadu District
Municipalities and Local Boards (Amendment) Act, 1938 (Tamil Nadu Act XVIII of
1938).
5. These words were substituted for Section 3 ibid, for the words "engineer or Electrical
Engineer" as substituted for the words "or engineer" by Section 2 (iv) of the Tamil Nadu
District Municipalities and Local Boards (Amendment) Act, 1938 (Tamil Nadu Act
XVIII of 1938).
105
[(4) No such officer shall be removed from office except with the consent of the
[State Government]. Such consent shall be given if the removal is recommended by a
resolution of the Council passed at a special meeting called for the purpose and supported by
the votes of not less than two-thirds of the sanctioned strength of the Council.]
2
[73. Filling up of appointments other than those specified in Sections 12-C and 72 .
Save as provided in Sections 12-C and 72, appointments to all posts under the Municipal
Council the pay or the maximum pay of which exceeds 4[fifty rupees] per mensem shall be
made 5[by a committee consisting of a Chairman, the commissioner and one member elected
by the Council] and appointments to all other posts under the Council shall be made by the
Executive Authority, subject to 6[any rules (including rules for the representation of different
communities) which the 2[State Government] may make in this behalf:]
Provided that in case of emergency
(a) the Executive Authority may appoint temporarily such officers and servants as may,
in his opinion, be required for the purposes of this Act and the employment of whom for any
particular work has not been prohibited by any resolution of the Municipal Council; and
(b) every appointment made under clause (a) shall be reported by the Executive
Authority to the Council at its next meeting.]

7
[73-A. Power of State Government to transfer officers and servants of Municipalities

or Corporations. (1) Notwithstanding anything contained in this Act or in any other law
for the time being in force, the State Government shall have power (a) to transfer any officer or servant of a Municipality to the service of the Municipal
Corporation of 8[Chennai] constituted under the 4[Chennai]
_________________________
1. This sub-section was added by Section 54 of the Tamil Nadu District Municipalities
3. This section was substituted for the original Section 73 by Section 12 of the Tamil Nadu
4. These words were substituted for the words "eighty rupees" by Section 3 of the Tamil
Nadu District Municipalities (Amendment) Act, 1935 (Tamil Nadu Act XVIII of 1935).
These words were substituted for the words "by the Council" by ibid.
5. These words were substituted for the words "any rules which the Local Government may
make in this behalf' by Section 4 of the Tamil Nadu District Municipalities (Second
Amendment) Act, 1934 (Tamil Nadu Act IV of 1935).
6. Substituted by the Tamil Nadu Municipal Laws (Amendment) Act, 1985 (Tamil Nadu
Act 32 of 1985).
7. Substituted for the word "Madras" by the City of Madras (Alteration of Name Act, 1996
106
City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919) or the Municipal
Corporation of Madurai constituted under the Madurai Municipal Corporation Act, 1971
(Tamil Nadu Act 15 of 1971) or the Municipal Corporation of Coimbatore constituted under
the Coimbatore City Municipal Corporation Act, 1981 (Tamil Nadu Act 25 of 1981) or any
municipal corporation constituted under any law for the time being in force ; or
(b) to transfer any officer or servant of any of the municipal corporation referred to in
clause (a), to the service of any Municipality ; or
(c) to transfer any officer or servant of any Municipality to the service of any other
Municipality.
(2) The State Government shall have power to issue such general or special directions as
they may deem necessary for the purpose of giving due effect to any transfer made under subsection (1).
74. Power of Council to frame service Regulations. Subject to the 1[provisions of this
Act and any rules which the 2[State Government] may make in this behalf], the Council
may frame regulations in respect of officers and servants on the municipal staff
(a) fixing the amount and nature of security to be furnished ;
(b) prescribing educational or other qualifications ;
(c) regulating the grant of leave, leave allowances, 3[acting allowances and travelling
allowances] ;
(d) regulating the grant of pensions and gratuities ;
(e) establishing and maintaining provident funds and making contribution thereto
compulsory ;
(f) regulating conduct ; and
(g) generally prescribing conditions of service : Provided
(i) that the amount of any leave, 4[1eave allowances, travelling allowances, pension or
gratuity provided for in such regulations] shall, in no case without the special sanction of the
2
[ State Government], exceed what would be admissible in the case of Government servants
of similar standing and status ;
_________________________
1. These words were substituted for the words and figures "provisions of Sections 12, 17, 71
and 77 and any rules made by the Governor General-in-Council" by Section 56 (i) of the
3. These words were substituted for the words "and acting allowances" by Section 56 (ii) of
1930).
4. These words were substituted for the words "and leave allowances, gratuity or pension
granted under these regulations" by Section 56 (iii), ibid.
107
(ii) that the conditions under which such allowances are granted or any leave,
superannuation or retirement is sanctioned shall not without similar sanction be more
favourable than those for the time being prescribed for such Government servants.
75. Power to punish municipal officers or servants. Subject to the provisions of
Section 77 and to such control as may be prescribed by the 1[State Government], the
2
[Executive Authority] may 3[censure, fine, withhold promotion from], 4[recover the whole or
part of any pecuniary loss caused to the Municipal Council from the pay of], reduce, suspend,
remove or dismiss 5[any officer or servant in the service of the Municipality] except a health
officer, 6[a municipal engineer, a municipal Electrical Engineer or an assistant municipal
Electrical Engineer] for any breach of departmental rules or discipline, or for carelessness,
unfitness, neglect of duty or other misconduct:
7
[Provided that a fine shall not be imposed on any municipal officer or servant unless he is
a Bill Collector or the holder of a post which is classified by the 1[State Government] as
inferior or menial.]
76. Power to grant leave to Establishment . The 2[Executive Authority] may grant
leave to all Municipal officers and servants.
_________________________
2 These words were substituted for the word "Chairman" by Section 17 (1) of the Tamil Nadu
District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act. XV of 1933).
3 These words were substituted for the word "fine" by Section 57 (i) of the Tamil Nadu
4 These words were inserted by Section 3 (3) of the Chennai City Municipal. Corporation,
1968).
5 These words were substituted for the words "any municipal officer or servant in its service"
by Section 3 (1) of, and the Second Schedule to, the Tamil Nadu Repealing and Amending
Act, 1951 (Tamil Nadu Act XIV of 1951) and the words "in its service" were inserted by
Section 57 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil
6 These words were substituted by Section 4 of the Tamil Nadu District Municipalities
Section 2 of, and the First. Schedule to, the Tamil Nadu Re-enacting and Repealing (No.
1) Act, 1948 (Tamil Nadu Act VII of 1948), for the words "a municipal. engineer or a
municipal Electrical Engineer" as substituted for the words "or a municipal engineer" by
Section 2(v) of the Tamil Nadu District Municipalities and Local Boards (Amendment)
Act, 1938 (Tamil Nadu Act XVIII of 1938).
7 This proviso was added by Section 2 of the Tamil Nadu District Municipalities and Local
Boards (Second Amendment) Act, 1942 (Tamil Nadu Act XVIII of 1942), re-enacted
Repealing (No. I) Act, 1948 (Tamil Nadu Act VII of 1948).
108
1[76-A.
Power of 2[State Government] to appoint Health Officer, Engineer or

Electrical Engineer . Notwithstanding anything contained in this Act
(a) the 2[State Government] may, by notification, take power to appoint the health
officer, 3[the Municipal Engineer, the Municipal Electrical Engineer or the Assistant
Municipal Electrical Engineer] in the case of any Municipality or class of Municipalities ;
(b) the 2[State Government] may recover from the Municipal Council concerned the
whole or such proportion of the salary and allowances paid to any such health officer,
4
[Engineer, Electrical Engineer or Assistant Electrical Engineer] and such contribution
towards his leave allowances, pension and provident fund as the 2[State Government] may,
by general or special order, determine ;
(c) the 2[State Government] may, at any time, withdraw any such health officer,
4
[Engineer, Electrical Engineer, or Assistant Electrical Engineer] and appoint another in his
place ; and
(d) the 2[State Government] shall have power to regulate the methods of recruitment,
conditions of service, pay and allowances and discipline and conduct of the health officers,
4
[Engineers, Electrical Engineers and Assistant Electrical Engineers] appointed under clause
(a).]
77. Special provisions regarding Government servants lent to Council. (1) The
[State Government] may, on the application of any Municipal Council, place the services of
any Government servant 5[employed in connexion with the affairs of the 6(State) at the
disposal of the Council to be employed by it for the purposes of this Act. The Council shall
pay any Government servant so employed the salary he may be entitled to receive under the
rules of the branch of Government service to which he belongs, and shall 7[also make any
2
_________________________
1 This section was inserted by Section 2 of the Tamil Nadu District Municipalities (Third
Amendment) Act, 1933 (Tamil Nadu Act XII of 1933).
3 These words were substituted by Section 5 (i) of the Tamil Nadu District Municipalities
Act, 1948 (Tamil Nadu Act VII of 1948), for the words "the municipal engineer or the
municipal Electrical Engineer" as substituted for the words "or the municipal engineer" by
Section 2 (vi) of the Tamil Nadu District Municipalities and Local Boards (Amendment)
Act, 1938 (Tamil Nadu Act XVIII of 1938).
4 These words were substituted by Sections 5 (ii), ibid.
5 These words were inserted by the Adaptation Order of 1937.
6 This word was substituted for the word "Province" by the Adaptation Order of 1950.
7 These words substituted for the words "also pay the Local Government such contribution
towards the pension and leave allowances of such servant as may be payable under the
regulations in that behalf in force for the time being" by the Adaptation Order of 1937.
109
contribution towards the pension and leave allowances of such servant as may be required, by
the conditions of his service under the 1[Government], to be paid by him or on his behalf.]
(2) If such servant, while employed by the Municipal Council or if any other servant of
the Council does any work for 2[the State Government], the 2[State Government] shall
contribute to the municipal fund so much of the salary of such servant as the 2[State
Government] may consider to be an equivalent for such work.
3
[(3) No Government servant employed by a Municipal Council shall be dismissed or

removed from such employment (a) in case he is employed as a medical officer, without the consent of the '[State]
Government; and
(b) in any other case, without the consent of the 4[State] Government or until three
months' notice in writing to that effect shall have been given to the chief controlling authority
of the branch of the Government service to which the Government servant belongs.]
(4) No Government servant employed by a Municipal Council shall, except in cases of
emergency, be withdrawn from the service of the Council without the consent of the
Municipal Council, unless and until the 2[State Government] shall have given three months'
notice in writing to that effect to the Municipal Council or unless some other Government
servant has been deputed to replace the one withdrawn.
(5) Government servants employed by Municipal Councils shall be entitled to leave
and other privileges in accordance with the regulations applicable to the department of the
general administration to which they belong.
5
[77-A. Provincialisation of any class of municipal officers or servants . (1)

Notwithstanding anything contained in this Act, the 3[State Government] may, by
notification, constitute any class of officers or servants of Municipal Councils into a
municipal service for the 6[State of Tamil Nadu] :
_________________________
1. This word was substituted for the word "Crown" by the Adaptation Order of 1937.
2. The words "the Provincial Government" were substituted for the word "Government" by
the Adaptation Order of 1937 and the word "State" was substituted for "Provincial" by the
3. This sub-section was substituted for the original sub-section (3) by Section 2 of the Tamil
Nadu District Municipalities and Local Boards (Amendment) Act, 1942 (Tamil Nadu Act
XII of 1942), which came into force with retrospective effect from 21st March 1941 and
was reenacted permanently by Section 2 of, and the First Schedule to, the Tamil Nadu
Re-enacting and Repealing (No, I) Act, 1948 (Tamil Nadu Act VII of 1948).
5. This section was added by Section 58 of the Tamil Nadu District Municipalities
14th January 1969.
110
Provided that no notification shall be issued under this sub-section

(i) unless all the Municipal Councils constituted under this Act have been consulted
in respect thereof, and
(ii) unless a majority of the Councils so consulted have passed a resolution
supporting such issue.

(2) Upon the issue of a notification under sub-section (1), the 1[State Government] shall
have power, 2[subject to the provisions of Section 304], to make rules to regulate the
classification, methods of recruitment, conditions of service, pay and allowances and
discipline and conduct of the municipal service thereby constituted and such rules may vest
jurisdiction in relation to such service in the 1[State Government] or in such other authority or
authorities as may be prescribed therein.]
3[77-AA.
Teachers (including headmasters) and other persons employed in

connection with the Municipal schools to be Government servants . (1)
Notwithstanding anything contained in this Act, or in any other law for the time being in
force, on and from the 1st June 1986,
(a) all teachers (including headmasters), and
(b) all officers and servants of the Municipal Councils,
employed in connection with the municipal schools shall become whole-time Government
servants.
(2) Notwithstanding anything contained in this Act and subject to the provisions of
Article 311 of the Constitution, the State Government may make rules regulating the
conditions of service of the teachers (including headmasters) and other persons referred to in
sub-section (1).]
4[77-B.
Management of certain municipal colleges and appointment of staff, etc.,

thereto . Notwithstanding anything contained in this Act, where a college maintained by a
Municipal Council is affiliated to a University, the management of the college shall, if the
laws of the University so require, vest
_________________________
the Adaptation Order-of 1950.
2 This expression was substituted for the expression "subject to the provisions of Section
305A" by Section 2 of the Tamil Nadu District Municipalities (Amendment) Act, 1972
3 Section 77-AA was Inserted by Tamil Nadu Act 65 of 1986 with effect from 1st June 1986.
4 This section was inserted by Section 2 of the Tamil Nadu District Municipalities (Second
Amendment) Act, 1944 (Tamil Nadu Act XIX of 1944), re-enacted permanently by
Section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting (No. II) Act, 1948
(Tamil Nadu Act VIII of 1948).
111
in a governing body constituted in accordance with such laws and such governing body shall
exercise in relation to the members of the teaching staff and the establishment of the college
all powers of appointment, control and punishment which by or under the Act vest in the
committee referred to in Section 73 or in the Executive Authority.]
112
PART III
CHAPTER VI
TAXATION AND FINANCE
78. Enumeration of ordinary taxes and powers of control of State Government . (1)
Every Municipal Council may levy
(a) a property tax ;
1
[(b)] a profession tax ;
1
[(c)] a tax on carriages and animals ;
1
[(d)] a tax on cars.

[(dd) a tax on advertisements other than advertisements published in the news
papers and advertisements broadcast by radio or television.]
3
[(e) ***]
2
(2) A hill station Municipal Council may also levy a tax on servants.
(3) Any resolution of a Municipal Council determining to levy a tax 4[***] shall specify
the rate at which any such tax 4[***] shall be levied and the date from which it shall be levied
:
Provided that before 5[passing] a resolution imposing a tax 4[***] for the first time or
increasing the rate of an existing tax 4[***], the Council 6[shall
_________________________
1. Clause (b) was omitted and clauses (c) to (f) were re-lettered as (b) to (e), respectively, by
Section 59 (i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil
51 of 1998).
3. This clause was omitted by Schedule Ito the Tamil Nadu Motor Vehicles Taxation Act,
1931 (Tamil Nadu Act III of 1931)
4. The words "or toll" were omitted by the Tamil Nadu Motor Vehicles Taxation Act, 1931
(Tamil Nadu Act III of 1931).
5. This word was substituted for the words "carrying into effect" by Section 59 (ii) (a) of the
6. These words were substituted by Section 2 (i) of the Tamil Nadu District Municipalities
and Local Boards (Second Amendment) Act, 1944 (Tamil Nadu Act XVIII of 1944), reenacted permanently by Section 2 of, and the First Schedule to, the Tamil Nadu Reenacting and Repealing (No.1) Act, 1948 (Tamil Nadu Act VII of 1948), for the words
"shall publish a notice in the district gazette and at least one vernacular newspaper of its
intention," which were inserted by Section 59(ii)(b) of the Tamil Nadu District
Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)..
113
publish a notice in at least one vernacular newspaper, on the notice board of the municipal
office and in such other places within municipal limits as may be specified by the Council
and by beat of drum, of its intention], fix a reasonable period not being less than one month
for submission of objections and consider the objections, if any, received within the period
specified :
Provided also that any resolution abolishing an existing tax 1[***] or reducing the rate at
which a tax 1[***] is levied shall be immediately reported to the 2[State Government] and in
Municipalities which have an outstanding loan either from the Government or from the
public or any other local body, such abolition or reduction shall not be carried into effect
without the sanction of the 2[State Government] :
3
[Provided also that, where any resolution under this section has taken effect for a
particular year, no proposals to alter the rates or date fixed in such resolution so far as that
year is concerned shall be taken into consideration by the Council.]
4
[78-A. Duty on transfers of property .In every Municipality, a duty shall be levied on
certain transfers of property in accordance with the provisions hereinafter contained in this
Act.]
79. Special taxation . With the previous sanction of the 2[State Government] and the
5
[Central Government]6[(a)***]
(b) a tax on persons 7[travelling by railway from any station notified under Section
116 in or near the Municipality] may be levied by the Council of any Municipality which is
resorted to by pilgrims:
8
[Provided that no portion of the proceeds of any tax levied under clause (b) shall be
expended for purposes other than making arrangements for the health and comfort of the
pilgrims or the improvement or development of the municipal area.]
_________________________
1. The words "or toll" were omitted by the Tamil Nadu Motor Vehicles Taxation Act, 1931
(Tamil Nadu Act III of 1931).
3. This proviso was added by Section 59 (iv) of the Tamil Nadu District Municipalities
4. This section was inserted by Section 2 (i) of the Tamil Nadu District Municipalities and
Local Boards (Amendment) Act, 1945 (Tamil Nadu Act XX of 1945), re-enacted
5. These words were substituted for the words "Governor-General in Council" by the
6. Clause (a) was omitted by ibid.
7. These words were substituted for the words "entering or leaving the Municipality by
railway" by Section 60 (ii) of the Tamil Nadu District Municipalities (Amendment) Act,
8. This proviso was added by Section 60 (iii), ibid.
114
80. Notification of new taxes . When a Municipal Council shall have determined
subject to the provisions of Sections 78 and 79 to levy any tax 1[***] for the first time or at a
new rate, the 2[Executive Authority] shall forthwith publish a notification in the district
gazette and by beat of drum specifying the rate at which, I 3(the date from which and the
period of levy, if any, for which such tax 4[***] shall be levied.] 3
5
[80-A. Saving for certain provisions of the Constitution .Nothing in this Part of this
Act shall authorise a Municipal Council to levy any tax which the I 6[State] 6 Legislature has
no power to impose in the 7[State] under 8[the Constitution]8
Provided that a Municipal Council which immediately before the commencement of 9[the
Constitution] was lawfully levying any such tax under this Part of this Act as then in force,
may continue to levy that tax until provision to the contrary is made by 10(Parliament by
law)].
THE PROPERTY TAX
81. Description and classes of property tax . 11[(1) If the Council by
resolution determines that a property tax shall be levied, such tax shall be levied on all
buildings and lands within municipal limits save those exempted by or under this Act or any
other law. The property tax may comprise
(a) a tax for general purposes ;
(b) a * [water and] drainage tax to provide for expenses connected with the
construction, maintenance, repair, extension or improvement of *[water or] drainage works

heretofore provided or hereafter to be provided ;
_________________________
1 The words "or toll" were omitted by Schedule I to the Tamil Nadu Motor Vehicles
2 These words were substituted for the word "Chairman" by Section 17(1) of the Tamil
3 These words were substituted for the words "the tax or toll will be levied from a day to be
specified in the notification" by Section 61 of the Tamil Nadu District Municipalities
4 The words "or toll" were omitted by Schedule I to the Tamil Nadu Motor Vehicles
5 Section 80-A was section was inserted by the Adaptation Order of 1937.
6 This word was substituted for the word "Provincial" by the Adaptation Order of 1950.
7 This word was substituted for the word "Province" by ibid.
8 These words were substituted for the words "the Government of India Act, 1935" by the
Adaptation (Amendment) Order of 1950.
9 These words were substituted for the words "Part III of the said Act" by ibid.
10 These words were substituted for the words, "the Central Legislature" by the Adaptation
(Amendment) Order of 1930.
11 This sub-section was substituted for the original sub-section by Section 62 (i) of the
* Omitted in respect of Chennai Metropolitan Area by Tamil Nadu Act 28 of 1978.
115
(c) a lighting tax to provide for expenses connected with the lighting of the
Municipality by gas or electricity;

(d) a scavenging tax to provide for expenses connected with the removal of rubbish,
filth or the carcasses of animals from private premises ; and
(e) a railway tax to be used solely for or to further the construction and maintenance
of railways:
Provided that where the *[water and] drainage tax is levied, the Municipal Council shall
declare what proportion of the tax is levied in respect of *[waterworks and the remainder
shall be deemed to be levied in respect of] drainage works and the proportion so declared
shall also be specified in the notification published under Section 80 :
Provided further that the railway tax shall not be levied unless its levy is determined by a
resolution of the Municipal Council supported by not less than three-fourth of the members
present at a meeting specially convened in that behalf, such resolution being confirmed after
a period of six months by a like majority at a like meeting and sanctioned by the '(State
Government)].
2
[(2) Save as otherwise provided in this Act, these taxes shall be levied at such
percentages of the annual value of buildings, or lands which are occupied by, or adjacent and
appurtenant to, buildings or both, as may be fixed by the Municipal Council, subject to the
provisions of Section 78 ;]
3
[(3) (a) 4[Save as otherwise provided in clause (b), the Municipal Council shall, in the case
of lands] which are not used exclusively for agricultural purposes and are not occupied by, or
adjacent and appurtenant to, buildings, 5[levy property tax on such lands at such rate as it may
fix, having regard to its location and subject to the minimum and maximum rates per square
feet as may be prescribed by the State Government.,]5
_________________________
* Omitted in respect of Chennai Metropolitan Area by Tamil Nadu Act of 28 of 1978.
2. This sub-section was substituted by Section 2 (i) of the Tamil Nadu District
Municipalities (Amendment) Act, 1955 (Tamil Nadu Act XX of 1955), for the original
sub-section as amended by Section 62 (ii) (a) of the Tamil Nadu District Municipalities
3. Sub-section (3) which was inserted by Section 62 (iii) of the Tamil Nadu District
Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930), was lettered as subsection (3) (a) by Section 2 (i) of the Tamil Nadu District Municipalities (Second
Amendment) Act, 1946 (Tamil Nadu Act VI of 1946), re-enacted permanently by Section
2 of, and the First Schedule to, the Tamil Nadu Re-enacting and Repealing (No. I) Act,
1948 (Tamil Nadu Act VII of 1948).
4. This expression was substituted for the words "The Municipal Council may, in the case of
lands" by ibid.
5. Substituted by Tamil Nadu Act 15 of 2009
116
[(b) In the case of railway lands which are not used exclusively for agricultural
purposes and are not occupied by, or adjacent and appurtenant to, buildings, the Municipal
Council shall levy these taxes on the annual value of such lands, and the 2[State] Government
shall have power to make rules regarding the manner in which, the person or persons by
whom and the intervals at which, the annual value of such lands shall be estimated or revised,
and they may also by such rules, restrict or modify the application of the provisions contained
in Schedule IV to such lands.]
3
[(4) 4[(a)] The Municipal Council shall, in the case of lands used exclusively for
agricultural purposes, levy these taxes at such proportions as it may fix, of the annual value of
such lands as calculated in accordance with the provisions of Section 79 of the 5[Tamil Nadu]
District Boards Act, 1920 (5[Tamil Nadu] Act XIV of 1920)* :
Provided that the proportion shall not exceed the maximum, if any, fixed by the State
Government.
(b) If such lands be occupied by tenants, the Municipal Council shall levy the taxes
in equal shares, from the landholder and the tenant respectively.]
6
[81-A. Levy of property tax on a direction by Government .(1) The 2[State]

Government may, by order published in the Official Gazette, direct any Municipal Council to
levy the property tax referred to in sub-section (1) of Section 78 or any class of such tax, at
such rate and with effect from such date (not being earlier than the first day of the half-year
immediately following that in which the order is published) as may be specified in the order.
(2) When an order under sub-section (1) has been published, the provisions of this Act
relating to property tax shall apply as if the Municipal Council had on the date of publication
of such order by resolution determined to levy the tax
_________________________
1
This clause was added by Section 2 (ii) of the Tamil Nadu District Municipalities (Second
Amendment) Act, 1946 (Tamil Nadu Act VI of 1946) re-enacted permanently by Section
2 of and the First Schedule to, the Tamil Nadu Re-enacting and Repealing (No. I) Act,
1948 (Tamil Nadu Act VII of 1948).
3 This sub-section was inserted by Section 62 (iii) of the Tamil Nadu District
4 This clause was substituted for clause (a) by Section 2 (ii) of the Tamil Nadu District
Municipalities (Amendment) Act, 1955' (Tamil Nadu Act XX of 1955).
5 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of
6 Section 81-A was inserted by Section 2 of the Tamil Nadu District Municipalities
(Amendment) Act, 1944 (Tamil Nadu Act VIII of 1944), re-enacted permanently by
Act, 1948 (Tamil Nadu Act VII of 1948).
* This Act was repealed by the Tamil Nadu Panchayat Act, 1994 (Tamil Nadu Act 21 of
1994.)
117
at the rate and with effect from the date specified in the order and as if no other resolution of
the Council under Section 78 determining the rate at which and the date from which property
tax shall be levied had taken effect.
(3) A Municipal Council shall not alter the rate at which the property tax or any class of
such tax is levied in pursuance of an order under sub-section (1) or abolish such tax except
with the previous sanction of the 1[State] Government.]
82. Method of assessment of property . (1) Every building shall be assessed together
with its site and other adjacent premises occupied as an appurtenance thereto unless the
owner of the building is a different person from the owner of such site or premises.
(2) The annual value of lands and buildings shall be deemed to be the gross annual rent
at which they may reasonably be expected to let from month to month or from year to year
2
[less a deduction in the case of buildings, of ten per cent of that portion of such annual rent
which is attributable to the buildings alone, apart from their sites and adjacent lands occupied
as an appurtenance thereto;] and the said deduction shall be in lieu of all allowances for
repairs or on any other account whatever:
Provided that
3
[(a) in the case of
(i) any Government or railway building;] or
(ii) any building of a class not ordinarily let the gross annual rent of which cannot, in
the opinion of the 4[Executive Authority], be estimated,

the annual value of the premises shall be deemed to be six per cent of the total of the
estimated value of the land and the estimated present cost of erecting the building after
deducting for depreciation a reasonable amount which shall in no case be less than ten per
centum of such cost; 5[***].
_________________________
2. These words were substituted for the words "less a deduction in the case of buildings
only, of ten per centum of such annual rent" by Section 3 (1) of the Chennai City
Municipal and District Municipalities (Amendment) Act, 1944 (Tamil Nadu Act III of
1944), re-enacted permanently by Section 2 of, and the First Schedule to, the Tamil Nadu
Re-enacting and Repealing (No. 1) Act, 1948 (Tamil Nadu Act VII of 1948). This
amendment should be deemed to have taken effect from the commencement of the Tamil
Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 19301 which
originally amended this sub-section by inserting the words "in the case of buildings only".
3. This clause was substituted for the original clause (a) in the proviso by Section 63 (ii) (a)
of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of
1930).
5. The word "and" was omitted by Section 2 (a) (i) of the Tamil Nadu District
118
[(aa) in the case of any building in any industrial estate wherein essential amenities
including water-supply, drainage and lighting are not provided by the Municipality but
provided by the Industries Department of the State Government or by any other authority
under the control of the State Government, the annual value of such building shall be deemed
to be four per cent of its capital value :
Provided that if any question arises whether for the purposes of this clause, essential
amenities are provided by the Industries Department or other authority, it shall be decided by
such authority as may be prescribed.
Explanation .For the purposes of this clause, 'industrial estate' means any area selected
and developed by the State Government or developed by any other authority under the
control of the State Government and where any industry or a class of industry are
accommodated ; and]
(b) machinery 2[and furniture] shall be excluded from valuations under this section:
3
[(3) The 4[State] Government shall have power to make rules regarding the manner in
which, the person or persons by whom and the intervals at which, the value of the land, the
present cost of erecting the building and the amount to be deducted for depreciation, shall be
estimated or revised, in any case or class of cases to which 5[clause (a) or clause (aa) of the
proviso to sub-section (2)] applies, and they may, by such rules, restrict or modify the
application of the provisions contained in Schedule IV to such case or class of cases.]
83. General exemptions . 5[(1)] The following buildings and lands shall be exempt
from the property tax :--7
[(a) places set apart for public worship and either actually so used or used for no
other purposes ;
(b) choultries for the occupation of which no rent is charged and
_________________________
1 This clause was inserted by Section 2 (a) (ii), ibid.
2 These words were inserted by Section 63 (ii) (b) of the Tamil Nadu District
3 This sub-section was added by Section 3 of the Chennai City Municipal and District
Municipalities (Second Amendment) Act, 1942, re-enacted permanently by Section 2 of,
and the. First Schedule to, the Tamil Nadu Re-enacting and Repealing (No. I) Act,,1948
(Tamil Nadu Act VII of 1948).
5 This expression was substituted for the expression "clause (a) of the proviso to subsection (2)" by Section 2 (b) of the Tamil Nadu District Municipalities (Amendment) Act,
6 Section 83 was re-numbered as sub-section (1) of Section 83 by Section 64 (1) of the
7 These clauses were substituted for the original clauses (a) and (b) and clauses (c), (d) and
(e) were re-lettered as clauses (g), (h) and (i) respectively by Section 3 (ii) (1) of the
Chennai City Municipal District Municipalities and Local Boards (Amendment) Act,
1939 (Tamil Nadu Act XXI of 1939).
119
choultries the rent charged for the occupation of which is used exclusively for charitable
purposes ;
(c) 1[***]
[buildings used for educational purpose including hostels attached

thereto, public buildings and places used for the charitable purpose] of sheltering the destitute
or animals, and libraries and playgrounds which are open to the public ;
(d) such ancient monuments protected under the Ancient Monuments Preservation
Act, 1904 (Central Act VII of 1904), or parts thereof as are not used as residential quarters, or
as public offices ;
(e) charitable hospitals and dispensaries;
such hospitals and dispensaries maintained by railway administrations as may,

from time to time, be notified by the 3[State] Government;]
(f)
4 5
[ (g) burial and burning grounds included in the book kept at the municipal office under
Section 281 ;]
5
(h) buildings or lands belonging to the Municipal Council;
6 5
[ (i)] any irrigation work vesting in the 7[Government] including the bed of a watercourse, or any building or land adjacent and appertaining to such irrigation work;
7
[Government] lands set apart free for recreation purposes ; and all such other 7[Government]
property (being neither buildings nor land from which in the opinion of the 3[State]
Government any income could be derived) as may, from time to time, be notified by the
3
[State] Government:]
8
[Provided that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt
from property tax any building or land for which rent is payable by the person or persons
using the same for the purposes referred to in the said clauses.]
_________________________
1. The words "buildings used for education purposes, including hostels" were omitted by the
Tamil Nadu District Municipalities (Amendment) Act, 1990 (Tamil Nadu Act 17 of
1990).
2. Substituted by the Tamil Nadu Municipal Laws (Amendment) Act 1994 (Tamil Nadu Act
42 of 1994) w.e.f. 18th October 1990.
4. This clauses was substituted for the original clause by Section 64 (1) (ii) of the Tamil
5. Clauses (c), (d) and (e) were re-lettered as clauses (g), (h) and (i) respectively by Section
3 (ii) (1) of the Chennai City Municipal, District Municipalities and Local Boards
(Amendment) Act, 1939 (Tamil Nadu Act XXI of 1939).
6. This clause was substituted for the original clause (e) by Section 2 (ii) of the Tamil Nadu
District Municipalities and Local Boards (Amendment) Act, 1939 (Tamil Nadu Act XI of
1939).
7. This word was substituted for the word "Crown" by the Adaptation Order of 1950.
8. This proviso was inserted by Section 3 (ii) (2) of the Chennai City Municipal, District
Municipalities and Local Boards (Amendment) Act, 1939 (Tamil Nadu Act XXI of
1939).
120
[Explanation . The exemption granted under this section shall not extend to residential
quarters attached to schools and colleges not being hostels or to residential quarters attached
to hospitals, dispensaries and libraries.]
2
[(2) The *[water and] drainage tax shall not be levied on any land used exclusively for
agricultural purposes and not deriving any benefit from the *[water or] drainage works on
account of which the tax is imposed.
(3) The Municipal Council may, with the previous sanction of the 3[State Government],
exempt any particular part of a Municipality from the payment of the whole or a portion of
the * [water and] drainage tax or of the lighting tax on the ground that such area is not
deriving full benefit from the *[water-supply and] drainage or from the lighting system.
(4) The Municipal Council may exempt any building or land from the whole or any
portion of the scavenging tax if it is satisfied that the owner or occupier has made efficient
arrangements for the daily removal therefrom of rubbish, filth and carcasses of animals.
(5) The Municipal Council may by a general resolution, exempt any building or land
from the property tax (i) if the annual value of the same does not exceed a sum specified in the said
resolution, such sum not being greater than 4[one hundred and eighty rupees] ; and
(ii) the proprietor does not own any other building or land assessed to the property
tax and is not liable to profession or income-tax.]

5
[84. Taxation to be uniform . (1) The rate of any class of property tax on lands when
levied on their annual value 6[under Section 81, sub-section (2)] may be lower than the rate of
the same class of property tax on buildings but either rate shall be uniform throughout the
municipal area on all buildings or on all lands liable to be taxed on their annual value, as the
case may be :
_________________________
1
This Explanation was inserted by Section 64 (1) (iv) of the Tamil Nadu District
2 Sub-section (2) to (5) were added by Section 64'(2) of the Tamil Nadu District
4 Substituted for the words "eighteen rupees" by the Tamil Nadu District Municipalities
5 This section was substituted for the original section by Section 65 of the Tamil Nadu
6 These words, figures and brackets were inserted by Section 3 of the Tamil Nadu District
Municipalities (Amendment) Act, 1955 (Tamil Nadu Act XX of 1955),
* Omitted in respect of Chennai Metropolitan Areas only (See Schedule to Tamil Nadu Act
28 of 1978.
121
Provided that the aggregate property tax leviable in the case of lighthouses, piers, wharves,
jetties and passenger sheds, latrines, cart-stands, retiring rooms and platforms belonging to a
railway administration shall not exceed 4 per cent of their annual value.
(2) The rate of any class of property tax shall be uniform throughout the municipal area
on all lands liable to be taxed on their capital value.]
85. Property tax a first charge on property .- The property tax on buildings and lands
shall, subject to the prior payment of land revenue, if any, due to the Government thereon, be
a first charge upon the said buildings or lands and upon the movable property, if any, found
within or upon the same and belonging to the person liable to such tax.
1
[86. Property tax when payable .The property tax shall be levied every half-year and
shall, save as otherwise expressly provided in Schedule IV, be paid by the owner of the
assessed premises within thirty days after the commencement of the half-year.]
2
[87. Vacancy remission . (1) When any building whether ordinarily let or occupied by
the owner himself has been vacant and unlet for thirty or more consecutive days in any halfyear, the 3[Executive Authority] shall remit so much, not exceeding one-half of such portion
of the tax as relates to the building only as is proportionate to the number of days during
which the building was vacant and unlet in the half-year.
(2) Every demand for remission under sub-section (1) shall be made during the halfyear in respect of which the remission is sought or in the following half-year and not
afterwards.
4
[(3) (a) No demand for such remission shall be entertained unless the owner of the
building or his agent has previously thereto delivered notice to the Executive Authority
(i) that the building is vacant and unlet; or
(ii) that the building will be vacant and unlet from a specified date either in the half-
year in which notice is delivered or in the succeeding half-year.
_________________________
2. This section was substituted for the original section by Section 67, ibid.
3. These words were substituted for the word "Chairman" by Section17 (1) of the Tamil
4. This sub-section was substituted for the original sub-section (3) by Section 6 of the Tamil
Nadu District Municipalities (Second Amendment) Act, 1934 (Tamil Nadu Act IV of
1935).
122
(b) The period in respect of which the remission is made shall be calculated
(i) if remission is sought in respect of the half-year in which notice is delivered from
the date of delivery of the notice or from the date on which the building became vacant and
unlet, whichever is later ; and
(ii) if remission is sought in respect of the half-year succeeding that in which the
notice is delivered, from the commencement of the half--Year in respect of which remission
is sought or from the date on which the building became vacant and unlet, whichever is later.
(c) Every notice under clause (a) shall expire with the half-year succeeding that during
which it is so delivered, and shall have no effect thereafter.]
88. Obligation of transferor and transferee to give notice of transfer.
(1) Whenever the title of any person primarily liable to the payment of property tax on any
premises to or over such premises is transferred, the person whose title is transferred and the
person to whom the same shall be transferred shall, within three months after the execution of
the instrument of transfer or after its registration if it be registered or after the transfer is
effected, if no instrument be executed, give notice of such transfer to the 1[Executive
Authority.]
(2) In the event of the death of any person primarily liable as aforesaid, the person to
whom the title of the deceased shall be transferred, as heir or otherwise shall give written
notice of such transfer to the 1[Executive Authority] within one year from the death of the
deceased.
(3) The notice to be given under this section shall be in such form as the 1[Executive
Authority] may direct and the transferee or the person to whom the title passes, as the case
may be, shall, if so required, be bound to produce before the 1Executive Authority] any
documents evidencing the transfer or succession.
(4) Every person who makes a transfer as aforesaid without giving such notice to the'
[Executive Authority] shall, in addition to any other liability which he incurs through such
neglect, continue liable for the payment of property tax assessed on the premises transferred
until he gives notice or until the transfer shall have been recorded in the municipal registers
but nothing in this section shall be held to affect
1
(a) the liability of the transferee for the payment of the said tax ; or
(b) the prior claim of the Municipal Council under Section 85.
_________________________
123
[89. Owner's obligation to give notice of construction, re-construction or demolition

of building . (1) (a) If any building in a Municipality is constructed or re-constructed, the
owner shall give notice thereof to the 2[Executive Authority] within fifteen days from the date
of completion or occupation of the building, whichever is earlier.
(b) If such date falls within the last two months of a half-year, the owner shall,
subject to notice being given under clause (a), be entitled to a remission of the whole of the
tax or enhanced tax, as the case may be, payable in respect of the building only for that halfyear.
(c) If such date falls within the first four months of a half-year, the owner shall,
subject to notice being given under clause (a), be entitled to a remission of so much not
exceeding a half of the tax or enhanced tax, as the case may be, payable in respect of the
building only, for that half-year, as is proportionate to the number of days in that half-year
preceding such date.
(2) (a) If any building in a Municipality is demolished or destroyed, the owner shall,
until notice thereof is given to the 2[Executive Authority] be liable for the payment of the
property tax which would have been leviable had the building not been demolished or
destroyed.
(b) If such notice is given within the first two months of a half-year, the owner shall
be entitled to a remission of the whole of the tax payable in respect of the building only for
that half-year.
(c) If such notice is given within the last four months of a half-year, the owner shall
be entitled to a remission of so much not exceeding a half of the tax payable in respect of the
building only for that half-year as is proportionate to the number of days in that 3[half-year
succeeding the demolition)] or destruction, as the case may be.]
4[90.
Remission of tax in areas included or excluded in the middle of a half-year.

(1) If any area is included within a Municipality, the owner of every building or land in such
area shall
(a) if the date of such inclusion falls within the last two months of a half-year, not be
liable to pay any property tax in respect thereof for that half-year; ; and
_________________________
1 Sections 89 and 90 were substituted for the original Sections 89 and 90 by Section 68 of
1930).
3 These words were substituted for the words "half-year preceding the demolition" by the
Second Schedule to the Tamil Nadu Repealing and Amending Act, 1938 (Tamil Nadu
Act XIII of 1938).
4 Sections 89 and 90 were substituted for the original Sections 89 and 90 by Section 68 of
1930).
124
(b) if such date falls within the first four months of a half-year, be entitled to a
remission of so much not exceeding a half of the property tax payable in respect thereof for
that half-year, as is proportionate to the number of days in that half-year preceding such date.
(2) If any area is excluded from a Municipality, the owner of every building or land in
such area shall be entitled
(a) if the date of such exclusion falls within the first two months of a half-year, to a
remission of the whole of the property tax payable in respect thereof for that half-year ; and
(b) if such date falls within the last four months of a half-year, to a remission of so
much not exceeding a half of the property tax payable in respect thereof for that half-year, as
is proportionate to the number of days in that 1[half-year succeeding such date.]
(3) No remission shall be granted under sub-section (2) in respect of any building or
land unless an application for such remission is made to the 1[Executive Authority] within
three months from the date of the exclusion of the area in which the building or land is
situated.]
91. Power of 2[Executive Authority] to call for information and to enter upon
premises (1) For the purpose of assessing the property tax, the 2[Executive Authority] may,
by notice, call on the owner or occupier of any land or building to furnish him, 3[within thirty
days after the service of the notice, where the notice is served upon the Government, a
railway administration or a company and within seven days after such service in other cases,]
with returns of the rent payable for the land or building, the cost of erecting the building and
the measurements of the land 4[and with such other information as the 2[Executive Authority]
may require,] and every owner and occupier on whom such notice is served shall be bound to
comply with it and to make a true return to the best of his knowledge or belief.
(2) For the purpose aforesaid, the 1[Executive Authority] may enter, inspect, survey and
measure such building or land, after giving twenty-four hours' notice to the owner or
occupier.
_________________________
1. These words were substituted for the words "half-year preceding such date" by the
Second Schedule to the Tamil Nadu Repealing and Amending Act, 1938 (Tamil Nadu
Act XIII of 1938).
3. These words were substituted for the words "within the week after the service of the
notice" by Section 69 (a) of the Tamil Nadu Act X of 1930).
4. These words were inserted by Section 69 (b), ibid.
[***]
[92.***]
125
93-97-A 2[omitted]
TAX ON CARRIAGES AND ANIMALS
98. General provisions regarding tax on carriages and animals .-3[(1) If the Council by
a resolution determines that a tax on carriages and animals shall be levied, the 4[Executive
Authority] shall levy the said tax half-yearly on carriages and animals kept 5[or used] within
the Municipality which are of the kinds specified in Schedule IV.]
(2) The rates of the tax shall be determined by the Council, provided always that they
shall not exceed the maxima laid down in Schedule IV.
99. Liability to tax according to period for which carriage or animal has been kept
. (1) Every person having possession, custody, or control of any taxable carriage or animal
shall be liable for the full half-yearly tax, if the carriage or animal has been kept 5[or used]
6
[***] within the Municipality for an aggregate period of not less than sixty days in the halfyear.
(2) If such aggregate period exceeds fifteen days but is less than sixty days, a moiety
only of the half-yearly tax shall be leviable.

(3) If such aggregate period does not exceed fifteen days, no tax '[shall be leviable] for
the half-year.
(4) Every person having possession, custody or control of any taxable carriage or
animal within the Municipality shall, until the contrary is shown, be presumed to have kept
5
[or used] the same within the Municipality for sixty days in the half-year.
_________________________
1. Section 92 and the heading thereto were omitted by Section 70 of the Tamil Nadu Act X
of 1930).
2. Sections 93 to 97-A under the heading "profession tax" were omitted by the Tamil Nadu
Tax on Professions, Trades, Calling and Employments Act, 1992 (Tamil Nadu Act 24 of
1992) with effect from 1st April 1992.
5. These words were inserted by the Tamil Nadu District Municipalities (Third Amendment)
Act, 1942 (Tamil Nadu Act XXXVIII of 1942), re-enacted permanently with specified
6. The words "or let out for hire" were omitted by Section 77 (i) of the Tamil Nadu District
7. These words were substituted for the words "is leviable" by Section 77 (ii), ibid.
126
[(5) Notwithstanding anything contained in sub-sections (1) and (2), no person shall be
liable
(a) to pay tax to the Municipality during any half-year on account of any carriage or
animal in respect of which the full tax for the same half-year has already been paid to the
Municipality by some other person ;
(b) to pay to the Municipality on account of any carriage or animal in respect of
which tax has already been paid to any other Municipality or any local board2 or Cantonment
Board, whether under this Act, the Chennai City Municipal Act, 1919*(3[Tamil Nadu] Act IV
1919), the 3[Tamil Nadu] Local Boards Act, 1920 (3[Tamil Nadu] Act XIV of 1920) 4[or the
Cantonments Act, 1924 (Central Act II of 1924)5, more than the excess, if any, of the tax
payable in the Municipality in respect of such carriage or animal, over the tax already paid to
the other Municipality, the local board' or Cantonment Board, as the case may be.]
100. Exemptions . The carriage and animal tax shall not be levied on
(a) carriages and animals belonging to 5[the Government] and used for military
purposes ;
(b) carriages and animals kept solely for sale by carriage-makers and
dealers ;
(c) carriages which have been under repair or standing at a carriage-maker's during
the whole of the half-year.
6
[(d)] animals which during the whole of the half-year have been kept in any
institution for the reception of infirm animals or which are certified by a veterinary surgeon
to have been unfit for use during the whole of the half-year.
_________________________
1. This sub-section was substituted for the original sub-section (5) by Section 7 (ii) of the
Tamil Nadu District Municipalities (Third Amendment) Act, 1942 (Tamil Nadu Act
XXXVIII of 1942), re-enacted permanently with specified modifications by Section 3 of,
and the Schedule to, the Tamil Nadu Re-enacting (No. III) Act, 1948 (Tamil Nadu Act IX
of 1948).
2. Now, District Board.
4. Now, the Tamil Nadu District Boards Act, 1920 (Tamil Nadu Act XIV of 1920) (This Act
was repealed by the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994).
5. This Act has been repealed and re-enacted as the Cantonment Act, 2003.
6. The words "the Crown" were substituted for the words "the Government" by the
Adaptation Order of 1937 and the word "Government" was substituted for "Crown" by
7. The original clauses (d) and (e) were omitted and the original clause (f) was re-lettered as
clause (d) by Section 8 (i) of the Tamil Nadu District Municipalities (Third Amendment)
modifications by Section 3 of and the Schedule to, the Tamil Nadu Re-enacting (No. III)
* The short title of this Act has now been called as the Chennai City Municipal Corporation
Act, 1919.
127
[***]
101. Composition . With the sanction of the Council or in accordance with regulations
framed by that body, the 2[Executive Authority] may compound, for any period not
exceeding one year, with any livery-stable keeper or other person keeping carriages and
animals for sale or hire, for a certain sum to be paid in lieu of the carriage and animal tax.
102. Forms to be sent to and returned by tax-payers . (1) The 2[Executive Authority]
shall send to every person supposed to have become liable to the payment of the 3[tax on
carriages and animals] a printed table to be filled up with such information respecting the
carriages and animals kept 4[or used] by him as the 2[Executive Authority] considers
necessary for the assessment of the tax.
(2) Such, table shall be filled up with such information in writing, and signed and dated,
and returned within one week of its receipt to the municipal office by the person to whom it
has been sent.
5
[(3) On the expiry of the period of one week referred to in sub-section (2), the
[Executive Authority] shall cause a notice to be served on such person requiring him to pay
within fifteen days of the date of such service the sum for which, in the opinion of the
2
[Executive Authority], such person is liable on account of the tax on carriages and animals.]
2
103. Grant of licence on payment of tax . When any person pays the amount of tax
due in respect of any carriage or animal, the 2[Executive Authority] shall grant him a licence
to keep 6[or use] such carriage or animal for the period to which the payment relates.
_________________________
1. The proviso was omitted by Section 8 (ii) of the Tamil Nadu District Municipalities
(Third Amendment) Act, 1942 (Tamil Nadu Act XXXVIII of 1942), re-enacted
permanently with specified modifications by Section 3 of, and the Schedule to, the Tamil
Nadu Re-enacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948).
3. These words were substituted for the word "carriage or animal tax" by Section 79 (i) of
the Tamil Nadu District Municipalities (Amendment) Act,1930 (Tamil Nadu Act X of
1930).
4. These words were inserted by Section 9 of the Tamil Nadu District Municipalities (Third
5. This sub-section was added by Section 79 (ii) of the Tamil Nadu District Municipalities
128
104. Power to require numbers to be affixed to bicycles, etc.(1) The 1[Executive

Authority] may direct that a municipal number shall be affixed (a) to every carriage let out for hire within the Municipality; and
(b) to every bicycle and tricycle kept 2[or used] within the Municipality
Provided that no municipal number shall be requisite in the case of carriages to which a
number must be affixed under the provisions of any special Act.
(2) The numbers affixed under sub-section (1) shall be registered in the municipal
office.
TAX ON CARTS
105. General provisions regarding cart-tax . 3[(1) If the Council by a resolution
determines that a tax shall be levied on carts, the 1[Executive Authority] shall levy the said
tax half-yearly at the rate (which shall not exceed four rupees per cart per half-year), fixed by
the Council and specified in the notification published under Section 80 in pursuance of such
resolution and from the date specified in such notification in respect of all carts kept 4[or
used] within the Municipality.]
5
[(1-A). Notwithstanding anything contained in sub-section (1), no person shall be
liable
(a) to pay tax to the Municipality during any half-year on account of any cart in.
respect of which the tax for the same half-year has already been paid to the Municipality by
some other person; or
(b) to pay to the Municipality on account of any cart in respect of which tax has
already been paid to any other Municipality or any local board6
_________________________
2 These words were inserted by Section 11 of the Tamil Nadu District Municipalities
3 This sub-section was substituted for the original sub-section by Section 80 (i) of the
4 These words were inserted by Section 12 (i) of the Tamil Nadu District Municipalities
5 This sub-section was inserted by Section 12 (ii) of the Tamil Nadu District Municipalities
6 Now district board.
129
or Cantonment Board, whether under this Act, the Chennai City Municipal Act, 1919* (1
[Tamil Nadu] Act IV of 1919), the 1[Tamil Nadu] Local Boards Act, 19202 (1[Tamil Nadu]
Act XIV of 1920), or the Cantonments Act, 1924 (Central Act II of 1924), more than the
excess, if any, of the tax payable in the Municipality in respect of such cart, over the tax
already paid to the other Municipality, the local board' or the Cantonment Board, as the case
may be.]
(2) Every owner of any such cart shall register it once in every half-year in the
municipal office.
(3) The Council may direct that a municipal number shall be affixed to every registered
cart.
(4) The 4[Executive Authority] shall notify certain days in every half-year for the
registration and numbering of carts and the payment of the tax.

(5) All registrations made and numbers affixed under this section shall be entered in a
book to be kept for the purpose at the municipal office.
(6) Such book shall be open to the inspection of any 5[person who pays any tax to the
Municipality] at all reasonable times without charge.

(7) This section shall not apply to carts belonging to 6[the Government] and used for
military purposes, or carts kept solely for sale by cart-makers and dealers.
106. Power to remit tax .--7[The tax on carts shall not be levied on any cart which is
shown to the satisfaction of the Executive Authority to have been kept or used] 8[***] within
the Municipality for an aggregate period not exceeding fifteen days in the half-year or to have
been under repair or standing at a cart-maker's during the whole of the half-year.
_________________________
2. Now, the Tamil Nadu District Board Act, 1920 (Tamil Nadu Act XIV of 1920).
3. Now district board.
5. These words were substituted for the words "tax-payer" by Section 80 (ii) of the Tamil
Nadu District Municipalities (Amendment) Act, .1930 (Tamil Nadu Act X of 1930).
7. These words were substituted for the words "The Executive Authority may remit any
portion of the cart-tax in respect of any cart which is shown to his satisfaction to have
been kept" by Section 13 of the Tamil Nadu District Municipalities (Third Amendment)
8. The words "or let out for hire" were omitted by Section 81 of the Tamil Nadu District
* The short title of this Act has now been amended as the Chennai City Municipal
Corporation Act, 1919.
130
[TAXES LEVIABLE UNDER SECTIONS 98 AND 105]
[106-A. Prepayment of municipal tax condition precedent to registration under

2[Tamil Nadu] Act V of 1911. Where the 2[Tamil Nadu] Hackney Carriage Act, 1911
('[Tamil Nadu] Act V of 1911), is in force in any area of a Municipality, the person appointed
to perform the functions of the Commissioner under the said Act in respect of such area shall,
before registering any hackney carriage thereunder, satisfy himself that the Municipal
Council has received payment of the tax, if any, due under Section 98 or Section 105, as the
case may be, on account of the last preceding half-year and the current half-year.]
POWERS TO SEIZE CARRIAGES AND CARTS NOT BEARING NUMBERS
107. Seizure of vehicles not bearing numbers . (1) If a municipal number is not
affixed to a carriage or cart in pursuance of a direction issued under Section 104 or Section
105, as the case may be, the I[Executive Authority] may, at any time, seize and detain the
vehicle and the animal, if any, by which it is drawn :
Provided that no vehicle other than a bicycle, tricycle 4[***] or rickshaw shall be seized or
detained when actually employed in the conveyance of any passenger or goods.
(2) If the vehicle or animal seized be not claimed and the tax due thereon paid within ten
days from the date of seizure, the 3[Executive Authority] may direct that the vehicle or animal
shall be sold in public auction and the proceeds of the sale applied to the payment of
(i) the tax, if any due, on the vehicle or animal sold;
(ii) such penalty not exceeding the amount of the tax as the 3[Executive Authority]
may direct; and

(iii) a sum of one rupee on account of charges incurred in connexion with the
seizure, detention and sale.

(3) If the owner of the vehicle or animal or other person entitled thereto claims the
salve within ten days from the date of seizure or at any time before
_________________________
1. This heading and Section 106-A were inserted by Section 82 of the Tamil Nadu District
4. The word "motor-bicycle" was omitted by Schedule I to the Tamil Nadu Motor Vehicles
131
the sale, it shall be returned to him on payment of

(i) the tax due thereon ;
(ii) such penalty not exceeding the amount of the tax as the 1[Executive Authority]
may direct; and

(iii) a sum of eight annas on account of charges incurred in connexion with the
seizure and detention.
1[TAX
ON ADVERTISEMENTS]
107-A. Tax on advertisements . Every person who erects, exhibits, fixes or retains
upon or over any land, building, wall, hoarding or structure any advertisement, or who
displays any advertisement to public view in any manner whatsoever, in any place whether
public or private shall pay on every advertisement, which is so erected, exhibited, fixed,
retained or displayed to public view, a tax calculated at such rates having regard to the
location, size, reach and nature of the advertisement and in such manner and subject to such
exemptions as the Municipal Council may, with the approval of the State Government, by
resolution determine:
Provided that the rates shall be subject to the maxima and minima laid down by the State
Government in this behalf and in any case such rate of tax shall not exceed rupees five
hundred per square metre per half-year:
Provided further that no tax shall be levied under this section on any advertisement or a
notice
(a) of a public meeting; or
(b) of an election to any legislative body or the Municipal Council ; or
(c) of a candidature in respect of such an election:
Provided also that no such tax shall be levied on advertisement which is not
a sky-sign and which
(a) is exhibited within the window of any building; or
(b) relates to the trade or business carried on, within the land or building upon or
over which such advertisement is exhibited, or to any sale or letting of such land or building
or to any effects therein, or to any sale, entertainment or meeting to be held upon or in the
same; or
(c) relates to the name of the land or building upon or over which the
_________________________
1. This heading (Sections 107-A to 107-F) was inserted by the Tamil Nadu Municipal Laws
132
advertisement is exhibited, or to the name of the owner or occupier of such land or building ;
or
(d) relates to the business of any railway administration ; or
(e) is exhibited within any railway station or upon any wall or other property of a
railway administration except any portion of the surface of such wall or property fronting any
street.
Explanation I.The word "structure" in this section shall include any movable board on
wheels used as an advertisement or an advertisement medium.
Explanation II .The expression "sky-sign" shall, in this section, mean any advertisement
supported on or attached to any post, pole, standard frame-work or other support wholly or in
part upon or over any land, building wall or structure which, or any part of which sky-sign
shall be visible against the sky from some point in any public place and includes all and every
part of any such post, pole, standard frame-work or other support. The expression "sky-sign"
shall also include any balloon, parachute or other similar device employed wholly or in part
for the purposes of any advertisement upon or over any land, building pr structure or upon or
over any public place but shall not include
(a) any flag staff, pole, vane or weather-cock, unless adopted or used wholly or in
part for the purpose of any advertisement ;
(b) any sign, or any board, frame or other contrivance securely fixed to or on the top
of the wall or parapet of any building or on the cornice or blocking course of any wall, or to
the bridge of a roof :
Provided that such board, frame or other contrivance shall be of one continuous face and
not open work, and does not extend in height more than one metre above any part of the wall,
or parapet, or ridge to, against or on, which it is fixed or supported ; or
(c) any advertisement relating to the name of the land or building, upon or over
which the advertisement is exhibited, or to the name of the owner or occupier of such land or
building ; or
(d) any advertisement relating exclusively to
the business of a railway

administration and placed wholly upon or over any railway, railway station, yard, platform or
station approach belonging to a railway administration, and so placed that it cannot fall into
any street or public place ; or
(e) any notice or land or building to be sold, or let, placed upon such land or
building.
Explanation III ."Public place" shall, for the purposes of this section,
133
mean any place which is open to the use and enjoyment of the public, whether it is actually
used or enjoyed by the public or not.
Explanation IV. In this Chapter, the expression "advertisement" shall not include any
advertisement published in any newspaper and advertisement broadcast by radio or
television.
107-B. Prohibition of advertisements without written permission of Executive
Authority. (1) No advertisement shall, after the levy of the tax under Section 107-A has
been determined upon in the Municipal Council, be erected, exhibited, fixed or retained upon
or over any land, building, wall, hoarding or structure within the Municipality or shall be
displayed in any manner whatsoever in any place without the written permission of the
Executive Authority.
(2) The Executive Authority shall not grant such permission if(i) the advertisement contravenes any by-law made by the Municipal Council under
clause (28) of Section 306 ; or
(ii) the tax, if any, due in respect of the advertisement has not been paid; or
(iii) the erection, exhibition, fixation or retention of the advertisement is an offence
under the Tamil Nadu Open Places (Prevention of Disfigurement) Act, 1959 (Tamil Nadu
Act 2 of 1959).
(3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to
the advertisement tax, the Executive Authority shall grant permission for the period to which
the payment of the tax relates and no fee shall be charged in respect of such permission:
Provided that the provisions of this section shall not apply to any advertisement, erected,
exhibited, fixed or retained on the premises of a railway administration relating to the
business of a railway administration.
107-C. Permission of the Executive Authority to become void in certain cases . The
permission granted under Section 107-B shall become void in the following cases, namely :(a) if the advertisement contravenes any by-law made by the Municipal Council
under clause (28) of Section 306 or the Tamil Nadu Open Places (Prevention of
Disfigurement) Act, 1959 (Tamil Nadu Act 2 of 1959) ;
(b) if any addition to the advertisement be made except for the purposes of making it
secure under the direction of the engineer for general purposes;

(c) if any material change be made in the advertisement or any part thereof ;
134
(d) if the advertisement or any part thereof falls otherwise than through accident ;
(e) if any addition or alteration be made to, or in the building, wall or structure upon
or over which the advertisement is erected, exhibited, fixed or retained if such addition or
alteration involves the disturbances of the advertisement or any part thereof ; and
(f) if the building, wall or structure upon or over which the. advertisement is
erected, fixed or retained be demolished or destroyed.
107-D. Owner or person in occupation to be deemed responsible .Where any

advertisement shall be erected, exhibited, fixed or retained upon or over any land, building,
wall, hoarding or structure in contravention of the provisions of Section 107-A or Section
107-B or after the written permission for the erection, exhibition, fixation or retention thereof
for any period shall have expired or become void, the owner or person in occupation of such
land, building, wall, hoarding or structure shall be deemed to be the person who has erected,
exhibited, fixed or retained such advertisement in such contravention unless he proves that
such contravention was committed by a person not in his employment or under his control or
was committed without his connivance.
107-E. Removal of unauthorised advertisement If any advertisement be erected;
exhibited, fixed or retained contrary to the provisions of Section 107-A and 107-B or after the
written permission for the erection, exhibition, fixation or retention thereof for any period
shall have expired or become void, the Executive Authority may, by notice in writing, require
the owner or occupier of the land, building, wall, hoarding or structure upon or over which
the same is erected, exhibited, fixed or retained to take down or remove such advertisement
or may enter any building, land or property and have the advertisement removed.
107-F. Collection of tax on advertisement .The Executive Authority may farm out the
collection of any tax on advertisement leviable under Section 107-A for any period not
exceeding one year at a time on such terms and conditions as may be provided for by by-laws
under Section 306.]
TAX ON SERVANTS
108. General provisions regarding servants tax . (1) 1[If a hill station Municipal
Council by a resolution determines] that a tax shall be levied on servants, 2[the 3[Executive
Authority] shall collect] a monthly tax from the date
_________________________
1
2
3
These words were substituted for the words "If the Chairman of a hill station
Municipality publishes a notification under Section 80" by Section 83 (i) of the Tamil
These words were substituted for the words "he shall collect" by ibid.
These words were substituted for the word "Chairman" by Section 17 (1) of the Tamil
135
and at the rates (which shall not exceed two rupees a month for each servant) fixed by the
Council and specified in the notification 1[published under Section 80 in pursuance of such
resolution] from every employer of private menial and of domestic servants who is not liable
for the profession tax 2[***] or, as proprietor, for the property tax.
(2) The tax may differ for different classes of servants.
(3) The tax shall be payable at the full monthly rate for every servant employed for not
less than fifteen days in the aggregate out of every thirty days from the commencement of the
employment, and at a moiety of the monthly rate for every servant employed for less than
fifteen days but not less than seven days in the aggregate during such periods.
(4) If the tax remains unpaid at the end of seven days or fifteen days, as the case may
be, the 3[Executive Authority] may serve upon the employer a notice requiring him to pay
within three days from the service of such notice the sum for which he is believed to be
liable, and may, on the expiry of such period, recover from the said employer the sum
specified in such notice.
(5) Every person, who has paid the servants' tax for any period in a half-year and has
also paid the profession tax 4[***] or (as proprietor) the property tax in the same Municipality
for that half-year, shall be entitled to a refund of the sum paid as servants' tax.
109. Power to call for lists of servants .The 3[Executive Authority] may by notice
require
(a) every employer of private menial and domestic servants; and
(b) every secretary, owner or manager of a hotel, boarding or lodging house, club or
residential chambers to furnish within a specified time a list in writing of the private menial
and domestic servants employed by him or by every person resident in such place.
5
5[110.
[***]
to 114 Omitted]
_________________________
1. These words and figures were inserted by Section 83 (ii) of the Tamil Nadu District
2. The words "or surcharge on the income-tax" were omitted by the Adaptation Order of
1937.
4. The words "or surcharge on the income-tax" were omitted by the Adaptation Order of
1937.
5. Sections 110 to 114 and the heading thereto were omitted by Schedule Ito the Tamil Nadu
Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931).
[***1
[115. Omitted]
136
PILGRIM TAX
[116. Levy of pilgrim tax (1) Where a Municipality is resorted to by pilgrims and the
occasions for pilgrimage occur at intervals of years or only once or twice in a single year, a
tax on persons leaving the Municipality or its neighbourhood by railway, shall be levied only
for a specified period in respect of each such occasion. Where occasions for pilgrimage are
more frequent or a Municipality is a place of pilgrimage of perennial resort, the tax may be
levied throughout the year.
3
(2) The occasion and the period of levy of the tax shall, in consultation with the railway
administrations concerned, and with the previous approval of the 4[State Government], be
determined by the Municipal Council.
(3) If the Council resolves that the tax shall be levied, such tax shall be collected from
the date and during the period specified in the notification published under Section 80 in
pursuance of such resolution as a surcharge on the tickets of all passengers travelling by
railway from any one of the railway stations in or near the Municipality and named in such
notification to any other railway station more than a specified distance therefrom.
(4) The rates at which the tax shall be levied on each class of tickets shall be
determined by the Municipal Council but shall not exceed the rates in the following table :
Tax
(1)
For limited
period
(2)
Throughout
the year
(3)
For second-class tickets.
0
0
Rs. A. P.
8 0
4 0
Rs. A. P.
0 4 0
0 2 0
For intermediate class tickets.
3 0
0 1 6
For third-class tickets.
2 0
0 1 0
For first-class tickets.
_________________________
1. The heading "Surcharge on the Income-tax" was omitted by Section 8 of, and the Second
Schedule to, the Tamil Nadu Repealing and Amending Act, 1955 (Tamil Nadu Act
XXXVI of 1955).
2. This Section was omitted by the Adaptation Order of 1937.
4. The words "Provincial Government" were substituted for the word "Local Government"
137
Provided that the rates leviable on season tickets, if any, shall be determined by the
Municipal Council in consultation with the railway administrations concerned but shall not
for a period of one month or any less period exceed six times the rates given in column (2) of
the above table.
(5) The 1[State Government] may make rules not inconsistent with this Act for
regulating
(i) the collection of the tax;
(ii) the payment thereof to the Council concerned;
(iii) the deduction of any expenses incurred by railway administration in the
collection thereof ; and

(iv) the decision of disputes
(a) between Municipal Councils and between Municipal Councils and other local
authorities, and
2
(b) [***]
between Municipal Councils and railway administrations in matters connected with the
levy, collection or apportionment of the tax:]
3
[Provided that rules relating to the decision of disputes shall not have effect in relation to
a dispute to which the. cantonment authority, or the port authority of a major port, or the
administration of any railway as defined in clause (20) of Article 366 of the Constitution, is a
party, unless the rules are made with the concurrence of the Central Government.]
4
[116A.
116B.
116C.
[***]
[***]
[***]]
_________________________
2. The words "with the previous sanction of the Governor-General in Council" were omitted
3. This proviso was substituted by the Adaptation (Amendment) Order of 1950 for the
original proviso as substituted by the Adaptation Order of 1937.
4. Section 116A to 116C was repealed by the (Tamil Nadu Duty on Transfer of Property in
Municipal Areas) Tamil Nadu Act 32 of 2009
138
117. Power to exempt from taxes . With the sanction of the 1[State Government], the
Municipal Council may exempt any person or class of persons wholly or in part from the
payment of any tax 2[***]. 3[But nothing in this section shall be deemed to authorise the
exemption of any person solely on the ground that he is a member of a Municipal Council.]
4
[117-A. Power to assess in case of escape from assessment . Notwithstanding

anything to the contrary contained in this Act or the rules made thereunder if, for any reason,
any person liable to pay any of the taxes or fee leviable under this Chapter has escaped
assessment in any half-year or year or has been assessed in any half-year or year at a rate
lower than the rate at which he is assessable, or in the case of property tax, has not been duly
assessed in any half-year or year consequent on the building or land concerned having
escaped proper determination of its annual value, the Commissioner may, at any time, within
six years from the date on which such person should have been assessed serve on such person
a notice assessing him to the tax or fee due and
_________________________
2. The words "or toll" were omitted by Schedule I to the Tamil Nadu Motor Vehicles
3. This sentence was added by Section 89 of the Tamil Nadu District Municipalities
4. Inserted by the Tamil Nadu Municipal Laws (Amendment) Act, 1997 (Tamil Nadu Act of
1997) w.e.f. 27th December 1996.
139
demanding payment thereof within fifteen days from the date of such service; and the
provisions of this Act and the rules made thereunder shall so far as may be apply as if the
assessment was made in the half-year or year to which the tax or fee relates.]
1
[118. Power to write off irrecoverable taxes, etc . The Municipal Council may write
off any tax, 2[***] fee or other amount whatsoever due to it, whether under a contract or
otherwise, or any sum payable in connexion therewith, if in its opinion, such tax, 2[***] fee,
amount or sum is irrecoverable.]
119. Definition of Municipal Fund . All moneys received by the Municipal Council
shall constitute a fund which shall be called the Municipal fund and shall be applied and
disposed of subject to the provisions of this Act or other laws.
120. Budget Estimate . The Municipal Council shall 3[***] in each year frame a
budget showing the probable receipts and the expenditure which it proposes to incur during
the following year and shall submit a copy of the budget to the 4[State Government] before
5
[such date as may be fixed by them in that behalf]. The budget shall contain provision
adequate in the opinion of the 4[State Government] for the due discharge of all liabilities in
respect of loans contracted by the Council and for the maintenance of a working balance; and
if the budget as submitted to the 4[State Government] fails to make these provisions, the
4
[State Government] may 6[modify any part of the budget] so as to ensure that such
provisions are made.
121. Revised or Supplemental Budget . If in the course of a year, a Municipal Council
finds it necessary to modify the figures shown in the budget with regard to its receipts or to
the distribution of the amounts to be expended on the different services it undertakes, it may
submit a supplemental or revised budget, provided that no alteration shall be made without
the consent of the 4[State Government] in the amount allotted for the service of debt or in the
working balance.
_________________________
1. This section was substituted for the original Section 118 by Section 90, of the Tamil Nadu
2. The word "toll" was omitted by Schedule I to the Tamil Nadu Motor Vehicles Taxation
Act, 1931 (Tamil Nadu Act III of 1931).
3. The words "before the end of December" were substituted for the words "in the month of
February" by Section 91 of the Tamil Nadu District Municipalities (Amendment) Act,
1930 (Tamil Nadu Act X of 1930), and the words so substituted were omitted by Section
2 of the Tamil Nadu District Municipalities (Second Amendment) Act, 1942 (Tamil Nadu
Act VII of 1942), reenacted permanently by Section 2 of, and the First Schedule to, the
Tamil Nadu Re-enacting (No. II) Act, 1948 (Tamil Nadu Act VIII of 1948).
5. These words were substituted for the words "the end of February" by Section 91 of the
6. These words were substituted for the words "alter any part of it" by ibid.
140
122. Appointment of Auditors of accounts . The 1[State Government] shall appoint

Auditors of the accounts of receipt and expenditure of the Municipal fund. Such Auditors
shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal
Code (Central Act XLV of 1860).
123. Contributions to expenditure by other local authorities .(1) If the expenditure
incurred by the 1[State Government] or by any other Municipality to which this Act applies or
by any other local authority in the 2[State of Tamil Nadu] for any purpose authorised by or
under Part II of Schedule IV is such as to benefit the inhabitants of a Municipality, the
Municipal Council may, with the sanction of the 1[State Government], make a contribution
towards such expenditure.
(2) The 1[State Government] may direct a Municipal Council to show cause, within a
month after receipt of the order containing the direction, why any contribution described in
sub-section (1) should not be made.
(3) If the Municipal Council fails to show cause within the said period to the satisfaction
of the 1[State Government], the 1[State Government] may direct it to make such contribution
as 3[they shall name], and it shall be paid accordingly.
124. Application of Schedule IV . The rules and tables embodied in Schedule IV shall
be read as part of this Chapter.
4[124-A.
Recovery of loans and advances made by the State Government .

Notwithstanding anything contained in the Local Authorities Loans Act, 1914 (Central Act
IX of 1914), the 1[State Government] shall be entitled to recover in the manner provided by
sub-section (4) of Section 39 of this Act or by suit any loan or advance made to any
Municipal Council for any purpose to which the funds of the said Council may be applied
under this Act.]
5
[124-B. Constitution of Finance Commission . (1) The Finance Commission referred

to in Article 243-I of the Constitution shall review the financial position of the Municipalities
and 6[Third Grade Municipalities, Town Panchayats] and make recommendations to the
Governor as to
_________________________
Nadu Adaptation of Laws Order 1970, which was deemed to have come into force on the
14th January 1969.
3. These words were substituted for the words "as he shall name" by the Schedule to the
4. This section was inserted by Section 92, ibid.
5. Inserted by the Tamil Nadu District Municipalities (Amendment) Act 1994 (Tamil Nadu
Act 25 of 1994).
(Amendment) Act, 2004 (Tamil Nadu Act 23 of 2004) w.e.f. 14th June 2004
141
(a) the principles which should govern,

(i) the distribution between the State Government and the Municipalities and the
[Third Grade Municipalities, Town Panchayats] of the net proceeds of the taxes, duties, tolls
and fees leviable by the State Government which may be divided between them and the
allocation between the Municipalities and the [Third Grade Municipalities, Town
Panchayats] of their respective shares of such proceeds ;
1
(ii) the determination of the taxes, duties, tolls and fees which may be assigned to or
appropriate, by the Municipalities and the 1[Third Grade Municipalities, Town Panchayats]
from the Consolidated Fund of the State ;
(iii) The grants-in-aid to the Municipalities and the 1[Third Grade Municipalities,
Town Panchayats].
1
(b) the measures needed to improve the financial position of the Municipalities and the
[Third Grade Municipalities, Town Panchayats] ;
(c) any other matter referred to the Finance Commission by the Governor in the interest
of sound finance of the Municipalities and the 1[Third Grade Municipalities, Town
Panchayats].
(2) The Governor shall cause every recommendation made by the Commission under this
section together with an explanatory memorandum as to the action taken thereon to be laid
before the Tamil Nadu Legislative Assembly.]
_________________________
(Amendment) Act, 2004 (Tamil Nadu Act 23 of 2004) w.e.f. 14th June 2004.
142
1CHAPTER-VI-A
TAX ON PROFESSION, TRADE,

CALLING AND EMPLOYMENT
124-C. Definitions . For the purposes of this Chapter,
(a) "employee" means a person employed on salary and includes,
(i) a Government servant receiving pay from the revenue of the Central Government
or any State Government;

(ii) a person in the service of a body, whether incorporated or not, which is owned or
controlled by the Central Government or any State Government, where, such body operates
within the municipal limit even though its headquarters may be outside the municipal limit;
and
(iii) a person engaged in any employment by any employer not covered by sub-
clauses (i) and (ii) ;

(b) "employer" in relation to an employee earning any salary on a regular basis under
his means, the person or the officer who is responsible for disbursement of such salary and
includes the head of the office or any establishment as well as the Manager or Agent of the
employer;
(c) "half-year" shall be from the 1st day of April to 30th day of September and from
the 1st day of October to the 31st day of March of a year ;
(d) "month" means a calendar month;
(e) "person" means any person who is engaged actively or otherwise in any profession,
trade, calling or employment in the State of Tamil Nadu and includes a Hindu undivided
family, firm,-company, corporation or other corporate body, any society, club, body of
persons or association, so engaged, but does not include any person employed on a casual
basis;
(f) "tax" means the tax on profession, trade, calling and employment levied under
this Chapter.
_________________________
1 Chapter VI-A (Sections 124-C to 124-K) was inserted by the Tamil Nadu Municipal Laws
(Second Amendment) Act, 1998 (Tamil Nadu Act 59 of 1998).
143
124-D. Levy of profession tax . (1) There shall be levied by the Municipal Council a
tax on profession, trade, calling and employment.
(2)1[Each branch or unit of a company, Hindu undivided family, firm corporation or
other corporate body, society, club, body of persons or association which transacts business
and every person,]1 who is engaged actively or otherwise in any profession, trade, calling or
employment within the Municipality on the first day of the half-year for which return is filed,
shall pay half-yearly tax at the rates specified in the Table below in such manner as may be
prescribed :
SI. No.
THE TABLE.
(1)
Average half-yearly income.

(2)
From
Half-yearly tax.
(3)
To
Up to Rs. 21,000
2.
Rs. 21,001
Rs. 30,000
Rs. 60
3.
Rs. 30,001
Rs. 45,000
Rs. 150
4.
Rs. 45,001
Rs. 60,000
Rs. 300
5.
Rs. 60,001
Rs. 75,000
Rs. 450
6.
Rs. 75,001 and above
Nil
Rs. 600
(3) The rate of tax payable under sub-section (2) shall be published by the Executive
Authority in such manner as may be prescribed.
(4) 2[Where a branch or unit of a company, Hindu undivided family, firm, corporation
or other corporate body, society, club, body of persons or association or a person]2 proves
that it or he has paid the sum due on account of the tax levied under this Chapter or any tax of
the nature of a profession tax imposed under the Cantonments Act, 1924 (Central Act II of
1924) for the same half-year to any local authority or cantonment authority in the State of
Tamil Nadu, 3[such branch or unit of a company, Hindu undivided family, firm, corporation
or other corporate body, society, club, body of persons or association or person]3 shall not be
liable by reason merely of change of place of business, exercise of profession, trade, calling
or employment or residence, to pay the tax to any other local authority or cantonment
authority.
(5) The tax leviable from a firm, association or Hindu undivided family may be levied
on any adult member of the firm, association or family.
4
[(6) (xxx)]
__________________
4. The sub-section of (6) was omitted by Tamil Nadu Act 10 of 2009
144
(7) Where any company, corporate body, society, firm, body of persons or association,
pays the tax under this Chapter, any director, partner or member, as the case may be, of such
company, corporate body, society, firm, body of persons or association shall not liable to pay
tax under this Chapter for the income derived by such director, partner or member from such
company, corporate body, society, firm, body of persons or associations:
Provided that such director, partner or member shall be liable to pay tax under this Chapter
for the income derived from other sources.
(8) Every person who is liable to pay tax, other than a person earning a salary or wage
shall furnish to the Executive Authority, a return in such form, for such period and within
such date and in such manner as may be prescribed :
Provided that subject to the provisions of sub-sections (10) and (11), such person may
make a self-assessment on the basis of average half-yearly income of the previous financial
year and the return filed by him shall be accepted without calling for the accounts and
without any inspection.
(9) Every such return shall accompany with the proof of payment of the full amount of
tax due according to the return and a return without such proof of payment shall not be
deemed to have been duly filed.
(10) Notwithstanding anything contained in the proviso to sub-section (8), the
Executive Authority may select ten per cent of the total number of such assessment in such
manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of
the return submitted by a person in this connection and in such cases final assessment order
shall be passed in accordance with provisions of this Chapter.
(11) If no return is submitted by any person under sub-section (8) within the prescribed
period or if the return submitted by him appears to the Executive Authority to be incomplete
or incorrect, the Executive Authority shall, after making such enquiry as he may consider
necessary assess such person to the best of his judgment:
Provided that before taking action under this sub-section, the person shall be given a
reasonable opportunity of proving the correctness or completeness of any return submitted by
him.
(12) Every person who is liable to pay tax under this section, other than a person
earning salary or wage

(a) shall be issued with a pass book containing such details relating to such payment
of tax as may be prescribed and if the pass book is lost or accidentally destroyed, the
Executive Authority may, on an application made by
145
the person accompanied by such fee as may be fixed by the Municipal Council, issue to such
person a duplicate of the pass book.
(b) shall be allotted a permanent account number and such person shall
(i) quote such number in all his return to, or correspondence with, the Executive
Authority ;
(ii) quote such number in all chalans for the payment of any sum due under this
Chapter.
(13) The rate of tax specified under sub-section (2) shall be revised by the Municipal
Council once in every five years and such revision of tax shall be increased not less than
twenty-five per cent and not more than thirty-five per cent of the tax levied immediately
before the date of revision.
124-E. Employers liability to deduct and pay tax on behalf of the Employees .
The tax payable by any person earning a salary or wages shall be deducted by his
employer from the salary payable to such person, before such salary or wage is paid to him in
such manner as may be prescribed and such employer shall irrespective of whether such
deduction has been made or not when the salary or wage is paid to such person be liable to
pay tax on behalf of such person :
Provided that if the employer is an officer of the State or Central Government, the
Government may, notwithstanding anything contained in this Chapter prescribe the manner in
which such employer discharge the said liability.
124-F. Filing of returns by Employer. (1) Every employer liable to
pay tax under this Chapter shall file a return to the Executive Authority in such form, for such
period and by such date as may be prescribed showing therein the salaries paid by him to the
employees and the amount of tax deducted by him in respect of such employees.
(2) Every such return shall accompany with the proof of payment of the full amount of
tax due according to the return and a return without such proof of payment shall not be
deemed to have been duly filed.
124-G. Assessment of the Employer. (1) The Executive Authority, if satisfied that any
return filed by any employer under sub-section (1) of Section 124-F is correct and complete
shall accept the return.
(2) Where an employer has failed to file any return under sub-section (1) of Section
124-F within the time or if the return filed by him appears to the Executive Authority to be
incorrect or incomplete, the Executive Authority shall, after making such enquiry as he
considers necessary, determine the tax due and
146
assess the employer to the best of his judgment and issue a notice of demand for the tax so
assessed :
Provided that before assessing the tax due, the Executive Authority shall give the
employer a reasonable opportunity of being heard.
124-H. Penalty and interest . (1) In addition to the tax assessed under sub-section (11)
of Section 124-D or sub-section (2) of Section 124-G in the case of submission of incorrect or
incomplete return, the Executive Authority shall direct the person or employer to pay by way
of penalty of one hundred per cent of the difference of the tax assessed and the tax paid as per
return :
Provided that no penalty under this sub-section shall be imposed after the period of three
years from the date of the order of the assessment under this Chapter and unless the person
affected has had a reasonable opportunity of showing cause against such imposition.
(2) On any amount remaining unpaid after the dates specified for its payment, the
person or employer shall pay, in addition to the amount due, interest at such rate not
exceeding one per cent per mensem of such amount for the entire period of default as may be
prescribed.
124-I. Appeal . (1) Any person or employer aggrieved by any order or decision of the
Executive Authority in relation to the payment of tax (including penalty, fee and interest)
may, within such time as may be prescribed appeal to the Taxation Appeals Committee.
(2) The decision of the Taxation Appeals Committee shall be final and shall not be
questioned in any Court of law:
Provided that no such decision shall be made except after giving the person affected a
reasonable opportunity of being heard.
124-J. Exemptions . Nothing contained in this Chapter shall apply to
(a) the members of the Armed Forces of the Union serving in any part of this State to
whom the provisions of the Army Act, 1950 (Central Act XLV of 1950), the Air Force Act,
1950 (Central Act XLV of 1950) or the Navy Act, 1957 (Central Act 62 of 1957) applies ;
(b) the members of the Central Reserve Police Force to whom the Central Reserve
Police Force Act, 1949 (Central Act XLVI of 1949) applies and serving in any part of this
State ;
(c) Physically disabled persons with total disability in one or both the hands or legs,
spastics, totally dumb or deaf persons or totally blind persons :
147
Provided that such physically disability shall be duly certified by a Registered Medical
Practitioner in the service of the Government not below the rank of a Civil Surgeon.
124-K. Repeal and savings . (1) The Tamil Nadu Tax on Professions, Trades, Callings
and Employments Act, 1992 (Tamil Nadu Act 24 of 1992) (hereafter in this section referred
to as the 1992 Act) in its application to the Municipality is hereby repealed.
(2) The repeal of the 1992 Act under sub-section (1) shall not affect,
(i) the previous operation of the said Act or anything done or duly suffered
thereunder ; or
(ii) any right, privileges, obligations or liabilities acquired, accrued or incurred under
the said Act ; or
(iii) any penalty, forfeiture or punishment incurred in respect of any offence
committed.
(3) Notwithstanding the repeal of the 1992 Act, the rates of tax on professions, trades,
callings and employments specified in the Schedule to the said Act shall continue to apply for
the period commencing on the 1st day of April 1992 and ending with the 30th day of
September 1998 for the levy and collection of such tax for the said period where the tax due
under that Act has not been paid for the said period.
(4) The provisions of this Chapter other than the rates of tax specified in sub-section (2)
of Section 124-D and the provisions relating to penalty and interest shall mutatis mutandis
apply to the levy and collection of tax for the period mentioned in sub-section (3).
(5) The arrears of tax under the 1992 Act shall be paid in six equal half-yearly
instalments in such manner and within such period as may be prescribed.
148
PART IV
PUBLIC HEALTH, SAFETY AND CONVENIENCE
CHAPTER VII
WATER-SUPPLY, LIGHTING AND DRAINAGE
WATER-SUPPLY VESTING OF WORKS AND POWERS OF
MUNICIPAL AUTHORITIES
125. Vesting of works in Municipal Councils . (1) All public watercourses and
springs and all public reservoirs, tanks, cisterns, fountains, wells, stand-pipes, and other
water-works existing at the time of the coming into force of this Act or afterwards made, laid
or erected, and whether made, laid or erected at the cost of the Municipal Council or
otherwise, and also any adjacent land (not being private property) appertaining thereto shall
vest in the Council and be subject to its control :
1
[Provided that nothing contained in this section shall apply to any work which is, or is
connected with, a work of irrigation or to any adjacent land appertaining to any such work.]
(2) The 2[State Government] may, by notification, limit or define such control or may
assume the administration of any public source of water-supply and public land adjacent and
appertaining thereto after consulting the Municipal Council and giving due regard to its
objections, if any.
126. Construction and maintenance of water-works . (1) The Municipal Council may,
with the sanction of the 2[State Government], direct the construction of such works as it
deems fit without the limits of the Municipality for supplying it with water and may provide
channels, tanks, reservoirs, cisterns, engines, mains, wells, fountains, stand-pipes, and other
works as it may deem fit within the said limits for the use of the inhabitants.
(2) The Council may cause existing works for the supply of water to be maintained and
supplied with water, or it may close any such works and substitute
_________________________
1. This proviso was added by Section 7 of the Tamil Nadu District Municipalities (Second
Amendment) Act, 1934 (Tamil Nadu Act IV of 1935).
149
other such works and may cause them to be maintained and supplied with water.
127. Trespass on premises connected with water-supply . It shall not be lawful for
any person except with permission duly given and obtained to enter upon land belonging to
or vested in a Municipal Council along which a conduit or pipe runs, or upon any premises
connected with the water-supply.
128. Prohibition of building over water mains . (1) Without the permission of the
Council, no building, wall or other structure shall be newly erected and no street or railway
shall be constructed over any municipal water mains.
(2) If any building, wall or other structure be so erected or any street or railway be so
constructed, the Council may cause the same to be removed or otherwise dealt with as shall
appear to it fit and the expenses thereby incurred shall be paid by the persons offending.
SUPPLY FOR DOMESTIC USE
129. Council to provide water for domestic use . The Municipal Council shall, so far
as the funds at its disposal may admit, provide a sufficient supply of water fit for the domestic
use of the inhabitants.
130. Control over house-connections . All house-connections, whether within or
without the premises to which they belong, with any water-supply mains which may have
been constructed by a Municipal Council shall be under the control of the Council, but shall
be altered, repaired and kept in proper order, at the expense of the owner of the premises to
which they belong or for the use of which they were constructed, and in conformity with bylaws and regulations framed by the Council in this behalf.
131. Private water-supply for consumption and domestic use and powers of
1[Executive
Authority] to enforce provision for water-supply .-(1) In Municipalities in

which there is a pipe supply of water, the 1[Executive Authority], may at his discretion on
application by the owner or occupier of any building, arrange, in accordance with the bylaws, to supply water thereto for domestic consumption and use:
Provided that the 1[Executive Authority] shall not, without the sanction of the Council,
agree to supply water to any building assessed at an annual value of less than one hundred
and twenty rupees.
(2) Whenever it appears to the 1[Executive Authority] that any dwelling-house assessed
at an annual value of not less than two hundred rupees is without
_________________________
Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933). .
150
a proper supply of water for domestic consumption and use and that such a supply can be
furnished from a main not more than one hundred feet distant from any part of such building,
the 1Executive Authority] may, by notice, require the owner to obtain such supply and to
executive all such works as may be necessary for that purpose in accordance with the by-laws
and regulations.
(3) The cost of making the connection and the cost or hire of meters shall be borne by
the owner or applicant and shall be recoverable in the same manner as the property tax.
Explanation . Supply of water for domestic consumption and use shall not be deemed to
include a supply
(a) for any trade, manufacture or business,
(b) for gardens or for purposes of irrigation,
(c) for building purposes,
(d) for fountains, swimming baths, public baths 2[***], within the Municipality or
for any ornamental or mechanical purpose,

(e) for animals, or for washing vehicles, where such animals or vehicles are kept for
sale or hire ;
but shall be deemed to include a supply
(a) for flushing latrines,
(b) for all baths other than swimming baths or public baths,
(c) for the consumption and use of inmates of hotels, boarding-houses and the like
and for baths used by such inmates.
3
[(4) * * *]
PRIVATE WATER-SUPPLY FOR NON-DOMESTIC PURPOSES
4[132].
Power of 1[Executive Authority] to supply water for non-domestic purposes

. The [Executive Authority] may, at his discretion, supply
1
_________________________
2. The words "tanks in or near temples and mosques" were omitted by Section 2 (a) of the
Tamil
Nadu District Municipalities (Amendment) Act, 1936 (Tamil Nadu Act XXIII of 1936).
3. Sub-section (4) was omitted by Section 2(b) of the Tamil Nadu District Municipalities
(Amendment) Act, 1936 (Tamil Nadu Act XXIII of 1936).
4. Sub-section (2) of Section 132 was omitted and sub-section (1) was renumbered as
Section 132 by Section 3, ibid.
151
water for any purpose other than domestic consumption and use on receiving a written
application specifying the purpose for which such a supply is required and the quantity likely
to be consumed.
1[PAYMENT
FOR WATER.]
1[132-A.
Power of Council to make by-laws for water-supply .(1) For all water
supplied under Section .131 or under Section 132, payment shall be made on such basis, at
such times, and on such conditions as may be laid-down in the by-laws made by the Council,
and shall be recoverable in the same manner as the property tax.
(2) In particular and without prejudice to the generality of the foregoing power, such
by-laws may
(a) in cases of supply for domestic consumption and use, lay down the maximum
free allowance to be made and the rates of charge to be levied in respect of water supplied in
excess of such allowance ; and
(b) in cases of supply whether for domestic consumption and use or for other
purposes, or any class of such cases, lay down that the charge for water supplied shall be
based on the number of taps allowed, irrespective of the quantity of water consumed.]
SUPPLY BEYOND LIMITS OF MUNICIPALITY
133. Supply without the Municipality The Council may, with the sanction of and on
such terms (if any) as may be approved by the 2[State Government], supply water to a local
authority or other person without the Municipality.
CUTTING OFF WATER-SUPPLE

134. Power to cut off water-supply . (1) The 3[Executive Authority] may cut off the
supply of municipal water from any premises (a) if the premises are unoccupied.;
(b) if any water-tax or any sum due for water for the cost of making a connexion or
for the cost or hire of a meter or for the cost of carrying out any work or test connected with
the water-supply which is chargeable to any
_________________________
1. This heading and Section 132-A were inserted by Section 4 of the Tamil Nadu District
Municipalities (Amendment) Act, 1936 (Tamil Nadu Act XXIII of 1936).
152
person by or under this Act, is not paid within fifteen days after a bill for such tax or sum has
been presented ;
(c) if, after receipt of a notice from the 1[Executive Authority] requiring him to
refrain from so doing, the owner or occupier continues to use the water or to permit it to be
used in contravention of any by-law made under this Act
(d) if the owner or occupier neglects within a period specified in any notice issued
by the 1[Executive Authority] under any by-law made under this Act to put up a meter or to
comply with any other lawful order or requisition ;
(e) if the owner or occupier wilfully or negligently damages his meter or any pipe or
tap conveying municipal water ;
(f) if the occupier refuses to admit the 1[Executive Authority] into premises which he
proposes to enter for the purpose of executing any work or of placing or removing any
apparatus or of making any examination or inquiry in connexion with the water-supply, or
prevents the 1[Executive Authority] doing such work, placing or removing such apparatus or
making such examination or inquiry;
(g) if any pipes, taps, works or fittings connected with the municipal water-supply
are found on examination by the 1[Executive Authority] to be out of repair to such an extent
as to cause waste or contamination of water ;
(h) if the owner or occupier causes pipes, taps, works or fittings connected with the
municipal water-supply to be placed, removed, repaired or otherwise interfered with in
violation of the by-laws :
Provided that in cases under sub-clauses (e), (f), (g) and (h), the 1[Executive Authority]
shall not take action unless notice of not less than twenty-four hours has been given to the
owner or occupier of the premises.
(2) The expense of cutting off the supply shall be paid by the owner or occupier of the
premises.
(3) In cases under clause (b) as soon as any money for n\m-payment of which water has
been cut off together with the expense of cutting off the supply, has been paid by the owner
or occupier, the 1[Executive Authority] shall cause water to be supplied as before on payment
of the cost (if any) of reconnecting the premises with the municipal water-works.
(4) No action taken under this section shall relieve any person from any penalties or
liabilities which he may otherwise have incurred.
_________________________
1. These, words were substituted for the word "Chairman" by Section 17(1) of the Tamil
153
135. Non-liability of Council for reduction or stoppage of supply in certain cases .

The Municipal Council shall not be liable to any penalty or damages for cutting off the
supply of water or for not supplying water (save in the case of express stipulation in an
agreement for the supply of water for other than domestic purposes) in the case of any
drought, or other unavoidable cause or accident, or the necessity for relaying or repairing
pipes.
LIGHTING
136. Provision for lighting public streets . The Municipal Council shall, so far as the
funds at its disposal permit, cause the public streets to be lighted and for that purpose shall
provide such lamps and works as it thinks necessary.
PUBLIC DRAINAGE
137. Maintenance of system of drainage by Council . The Municipal Council shall,
so far as the funds at its disposal may admit, provide and maintain a sufficient system of
public drains.
PRIVATE DRAINAGE
138. Control over house-drains, privies and cess-pools . All house-drains whether
within or without the premises to which they belong and all private latrines and cesspools
within the Municipality shall be under the control of the Municipal Council but shall be
altered, repaired, cleansed, and kept in proper order, at the expense of the owner of the
premises to which the same belong or for the use of which they were constructed, and in
conformity with by-laws and regulations framed by the Council in this behalf.
139. Connection of house-drains with public drains . (1) The
[Executive
Authority] shall, on application by the owner. or occupier of any premises or the owner of a
private street arrange, in accordance with the bylaws, for the connection of the applicant's
drain with any public drain at a distance not exceeding three hundred feet therefrom at the
applicant's expense.
(2) If there is a public drain or outfall within a distance not exceeding one hundred feet
of the nearest point on any premises 2[or if within such distance a public drain or outfall is
about to be provided or is in the process of construction] the 1[Executive Authority] may, by
notice, direct the owner of the said premises, to construct a drain leading therefrom to such
drain or place of outfall, and to execute all such works as may be necessary in accordance
with the by-laws and regulations at such owner's expense.
_________________________
1. These words were substituted for the word "Chairman" by Section 17(1) of the Tamil
2. These words were inserted by Section 3 (i) of the Chennai City Municipal and District.
Municipalities (Amendment) Act, 1942 (Tamil Nadu Act XXVII of 1942), re-enacted
154
(3) If any premises are in the opinion of the 1[Executive Authority] without sufficient
means of effectual drainage, but no part thereof is situated within one hundred feet of a public
drain or its place of outfall, the 1[Executive Authority] may, by notice, direct the owner of the
said premises to construct a cesspool or septic tank or filters of such material, dimensions and
description, in such position and at such level as the 1[Executive Authority] thinks necessary,
and to construct a drain or drains emptying into cesspool, tank or filters and to execute all
such works as may be necessary in accordance with the by-laws and regulations:
Provided that
(a) no requisition shall be made under this section on any person who has been
exempted from payment of the property tax under 2[sub-section (5) of Section 83]
(b) no person shall be required under this section to expend a sum exceeding five times
the property tax on any such building, with the land assessed with it as part of the same
premises, or in the case of buildings exempted under Section 83, five times the property tax
which would be payable on such building with the land which would be assessed with it to
the property tax if such building were not exempt and if any amount exceeding the said sum
is expended, the excess shall be borne by the Council.
140. 1[Executive authority] may close or limit the use of existing private drains . (1)
Where a drain connecting any premises with a public drain or other place set apart by the
Municipal Council for the discharge of drainage is sufficient for the effectual drainage
thereof and is otherwise unobjectionable, but is not, in the opinion of the 1[Executive
Authority] adapted to the general drainage system of the Municipality or of the part of the
Municipality in which such drain is situated, the 1[Executive Authority] with the approval of
the Council may
(a) subject to the provisions of sub-section (2) close, discontinue or destroy the said
drain and do any work necessary for that purpose ; or

(b) direct that such drain shall, from such date as he specifies in this behalf, be used
for sullage and sewage only, or for water unpolluted with sullage or sewage only, and by
notice require the owner of the premises to make, at his own expense, an entirely distinct
drain for water unpolluted with sullage or sewage, or for sullage and sewage.
_________________________
2. These words and figures were substituted for the words, figures and letter "Section 84,
clause (c)" by Section 93 of the Tamil Nadu District Municipalities (Amendment) Act,
155
(2) No drain may be closed, discontinued or destroyed by the 1[Executive Authority]

under clause (1) (a) except on condition of his providing another drain as effectual for the
drainage of the premises and communicating with a public drain or other place aforesaid ;
and the expense of the construction of any drain so provided by the 1[Executive Authority]
and of any work done under clause (1) (a) shall be paid by the Council.
141. Power of 1[Executive Authority] to drain premises in combination . (1) When
the 1[Executive Authority] is of opinion that any group or block of premises, any part of
which is situate within one hundred feet of a municipal drain already existing, or 2[about to
be provided or in the process of construction] may be drained more economically or
advantageously in combination than separately, the 1[Executive Authority] may, with the
approval of the Council, cause such group or block of premises to be drained by such method
as appears to the 1[Executive Authority] to be best suited therefor and the expenses incurred
by the 1[Executive Authority] in so doing shall be paid by the owners in such proportions as
the Council may decide.
1
(2) Not less than fifteen days before any work under this section is commenced, the
[Executive Authority] shall give notice to the owners of
(a) the nature of the intended work ,
(b) the estimated expenses thereof , and
(c) the proportion of such expenses payable by each owner.
(3) The owners for the time being of the several premises constituting a group or block
drained under sub-section (1) shall be the joint owners of every drain constructed, erected or
fixed, or continued for the special use and benefit only of such premises and shall in the
proportion in which it is determined that they are to contribute to the expenses incurred by the
1
[Executive Authority] under sub-section (1), be responsible for the expense of maintaining
every such drain in good repair and efficient condition.
142. Building, etc., not to be erected without permission over drain .--(1) Without the
permission of the Council, no person shall place or construct any fence, building, culvert,
drain-covering, drain or other structure or any street, railway or cable over, under, in or
across any public drain, or stop up, divert,
_________________________
2. These words were substituted for the words "about to be constructed" by Section 3(ii) of
the Chennai City Municipal and District Municipalities (Amendment) Act, 1942 (Tamil
Nadu Act XXVII of 1942), re-enacted permanently by Section 2 of, and the First
Schedule to, the Tamil Nadu Re-enacting and Repealing (No. I), Act 1948 (Tamil Nadu
Act VII of 1948).
156
obstruct or in any way interfere with any public drain, whether it passes through public or
private ground.
(2) The 1[Executive Authority] may remove or otherwise deal with anything placed or
constructed in contravention of sub-section (1) as he shall think fit and the cost of so doing
shall be recoverable from the owner thereof in the manner provided in Section 344.
143. Construction of culverts or drain-coverings by owner or occupier.
(1) The 1[Executive Authority] may, by notice, require the owner or occupier of any
building or land adjoining a public street to construct culverts or drain-coverings over the
side-channels or ditches at the entrances to the said building or land.
(2) All culverts or drain-coverings or pials maintained over side-channels or ditches by
the owners or occupiers of adjacent buildings or lands shall be of such form and size and
consist of such materials and be provided with such means of ventilation as the 1[Executive
Authority] may, by notice, require and shall be maintained and kept free from all obstruction
at the expense of the said owners or occupiers.
144. Maintenance of troughs and pipes for catching water . The
owner or occupier of any building in a public street, shall, within fifteen days after receipt of
notice in that behalf from the 1[Executive Authority], put up and thenceforward maintain
proper troughs and pipes for catching and carrying the water from the roof and other parts of
such building and for discharging such water in such manner as the 1[Executive Authority]
may permit.
PUBLIC LATRINES.
145. Provision of public latrines and urinals . The Council shall, as far as the funds at
its disposal may admit, provide and maintain in proper and convenient places a sufficient
number of public latrines and shall cause the same to be daily cleansed and kept in proper
order.
PRIVATE LATRINES.
Provision of latrines by owner or occupier . (1) The 1[Executive Authority] may,
by notice, require the owner or occupier of any building within the time specified in such
notice to provide a latrine or alter or remove from an unsuitable to a more suitable place any
existing latrine in accordance with the directions contained in such notice for the use of the
persons employed in or about or occupying such building and to keep it clean and in proper
order.
146.
_________________________
157
(2) Every owner or occupier of the ground on which any group of six or more huts
stands shall provide latrines of such description and number and in such position as the
1
[Executive Authority] may, by notice require, within such time as may be fixed in the notice,
for the use of the inhabitants of such huts.
147. Provision of latrines for labourers . Every person employing workmen,
labourers or other persons exceeding ten in number, shall provide and maintain for the
separate use of persons of each sex so employed latrines of such description and number and
in such position as the 1[Executive Authority] may, by notice require, within such time as
may be fixed in the notice.
148. Provision of latrines for markets, cart-stands, cattle-sheds, choultry, etc. The
1
[Executive Authority] may, by notice, require the owner or manager of a market, cart-stand,
cattle-shed, choultry, theatre, railway station, dock, wharf or other place of public resort
within the time specified in such notice to provide and maintain for the separate use of
persons of each sex latrines of such description and number and in such position as may be
specified in such notice.
149. Latrines to be screened from view and kept clean . All latrines shall be so
constructed as to screen persons using the same and the filth from the view of persons passing
by or residing in the neighbourhood and shall be kept clean and in proper order.
GENERAL POWERS
150. Power to carry wire, pipes, drains, etc., through private property subject to
causing at little inconveniences as possible and paying for direct damage . The
1
[Executive Authority] may carry any cable, wire, pipe, drain or channel of any kind to
establish or maintain any system of drainage, water-supply2 or lighting, through, across,
under, or over any road, street or place laid out for a road or street, and after giving
reasonable notice to the owner or occupier, through, across, under, over or up the side of, any
land or building in the Municipality, and may place and maintain posts, poles, standards,
brackets, or other contrivances to support wires and lights on any pole or post in the
Municipality not vested in the 3[Government] 4[***]] and may do all acts necessary or
expedient for repairing or maintaining any such cable, wire, pipe, drain, channel, post, pole,
standard, bracket or other similar contrivance in an
_________________________
2. For the purpose of Municipalities, Third Grade Municipalities and Town Panchayats
within the Chennai Metropolitan Development Area, the words Water Supply in section
150 and the words or with the house connection of any other person in section 151 shall
be omitted vide section 85 and Part-II of the schedule to the Chennai Metropolitan Water
Supply and Drainage Act, 1978 (Tamil Nadu Act 28 of 1978).
3. This word was substituted for the words "owned by the Government of India" by the
4. The words "and under the control of the Central Government" were omitted by the
Adaptation (Amendment) Order of 1950.
158
effective state for the purpose of which it is intended to be used or for removing the same :
Provided that such work shall be done so as to cause the least practicable nuisance or
inconvenience to any person:
Provided further that the 1[Executive Authority] shall, with the sanction of the Council,
pay compensation to any person who sustains damage by the exercise of such power.
151. Prohibition against making connection with mains without permission . (1)
No person shall, without the permission of the 1[Executive Authority], make any connexion
with any municipal cable, wire, pipe, drain or channel [or with the house connexion of any
other person.]
(2) The 1[Executive Authority] may, by notice, require any connexion made in
contravention of sub-section (1) to be demolished, removed, closed, altered or remade.
152. Powers in respect of works outside the Municipality .- (1) The Municipal Council
shall not undertake new works beyond the limits of the Municipality without the sanction of
the 2[State Government].
(2) The Council may, in the execution and for the purpose of any works beyond the
limits of the Municipality sanctioned by the 2[State Government] whether before or after the
passing of this Act, exercise all the powers which it may exercise within the Municipality
throughout the line of the country through which conduits, channels, pipes, lines of posts and
wires and the like run, and with the sanction of the 2[State Government]
(a) over any lake, tank or reservoir, from which a supply of water 3[for drinking],
for producing electric energy or for other purposes is derived, and over all lands within one
mile of the high water level of any such lake, tank or reservoir;
(b) over any water-course from which a supply of water
[for drinking], for

producing electric energy or for other purposes is derived, within one mile above and half a
mile below any point at which water is taken for such use; and,
(c) over any lands used for sewage farms, sewage disposal tanks, filters and other
works connected with the drainage of the Municipality.
_________________________
by the Adaptation Order of 1937 and the word "State" was substituted for "Provincial"
3. For the purpose of Municipalities, Third Grade Municipalities and Town Panchayats
within the Chennai Metropolitan Development Area, the words for drinking in clauses
(a) and (b) of sub section (2) of section 152 shall be omitted vide section 85 and Part-II
of Schedule to the Chennai Metropolitan Water Supply and Drainage Act, 1978 (Tamil
159
CHAPTER VIII.
SCAVENGING
153. Municipality to arrange for the removal of rubbish and filth.- Every
Municipal Council shall make adequate arrangements for
(a) the regular sweeping and cleansing of the streets and removal of sweepings
therefrom ;
(b) the daily removal of filth and the carcasses of animals from private premises ; and
(c) the daily removal of rubbish from dustbins and private premises ; and with this
object it shall provide
(i) depots for the deposits of filth, rubbish and the carcasses of animals ;
(ii) covered vehicles or vessels for the removal of filth ;
(iii) vehicles or other suitable means for the removal of the carcasses of large
animals and rubbish ;
(iv) dustbins for the temporary deposit of rubbish.
1
[154. ***]
1
[155. ***1
2
[156. Contributions from persons having control over places of pilgrimage, etc .
Where a mosque, temple, mutt or any place of religious worship or instruction or any place
which is used for holding fairs, festivals or for other like purposes is situated within the limits
of a Municipality or in the neighbourhood thereof and attracts either throughout the year or
on particular occasions a large number of persons, any special arrangements necessary for
public health, safety or convenience whether permanent or temporary shall be made by the
Municipal Council, and the Council may require the trustee or other person having control
over such place to make such recurring or nonrecurring contribution as the 3[State
Government] may determine to the funds of the Municipal Council.]
_________________________
2. This Section was substituted for the original section by Section 95 of the Tamil Nadu
160
157. Prohibition of improper disposal of carcasses, rubbish and filth. No person shall
after due provision has been made under Section 153 by the Municipal Council for the
deposit and removal of the same ,
(a) deposit the carcasses of animals, rubbish or filth, in any street, or on the verandah of
any building, or on any unoccupied ground alongside any street, or on any public quarry, jetty
or landing-place, or on the bank of a water-course or tank ; or
(b) deposit filth or carcasses of animals in any dustbin or in any vehicle not intended
for the removal of the same ; or
(c) deposit rubbish in any vehicle or vessel intended for the removal of filth save for
the purpose of deodorizing or disinfecting the filth.
1
[158.] Prohibition against keeping filth on premises too long etc. No owner or
occupier of any premises shall keep or allow to be kept for more than twenty-four hours any
filth on such premises or any building or on the roof thereof or in any out-building or any
place belonging thereto, or fail to comply with any requisition of the 2[Executive Authority]
so as to the construction, repair, paving or cleansing of any latrine on or belonging to his
premises.
3
[* * *]
159. Prohibition against allowing outflow of filth .- No owner or occupier of any
premises shall allow the water from any sink, drain, latrine or stable, or any other filth to flow
out of such premises to any portion of a street except a drain or a cesspool or to flow out of
such premises in such a manner as to cause an avoidable nuisance by the soakage of the said
water or filth into the walls or ground at the side of a drain forming a portion of a street.
160. Prohibition against using any cart without cover in the removal of filth, etc.
No person shall, in the removal of filth, use any cart or receptacle not having a covering
proper for preventing the escape of the contents thereof, or of the stench therefrom, or
intentionally or negligently spill any filth in the removal thereof, or omit carefully to sweep
and clean every place in which any such filth has been spilled, or place or set down in any
public place any filth whether in a vessel closed or open.
161. Prohibition against throwing rubbish or filth into drains .No person shall put
or cause to be put any rubbish or filth into any public drain not intended for rubbish or filth or
into any drain communicating with any such public drain.
_________________________
1. Sub-section (1) of Section 158 was omitted and sub-section (2) was renumbered as
Section 158 by Section 96 (1) of the Tamil Nadu District Municipalities (Amendment)
Act, 1930 (Tamil Nadu Act X of 1930).
3. The proviso to Section 158 as renumbered was omitted by Section 96 (2) of the Tamil
161
CHAPTER IX.
STREETS.
Public streets.
162. Maintenance and repair of streets. 1[(1)] The Municipal Council shall, at the cost
of the municipal fund, cause the public streets and bridges to be maintained and repaired and
may from the same fund meet the cost of all improvements to the same which are necessary
or expedient for the public safety or convenience.
1
[(2) The Council may entrust to any other local authority with the consent of such
authority the maintenance of any public street or portion thereof, the cost of maintenance
being provided by the Council.]
2
[162-A. Planting and preservation of avenue trees . The Municipal Council shall, at
the cost of the municipal fund, cause trees to be planted at all convenient places on the sides
of all public streets and make adequate arrangements to preserve such trees.]
163. Powers of Municipal Authorities . (1) The Council may
(a) lay out and make new public streets ;
(b) construct bridges and sub-ways ;
(c) turn, divert or with the special sanction of the 1[State Government] permanently
close any public street or part thereof ;

(d) widen, open, extend or otherwise improve any public street.
(2) Reasonable compensation shall be paid to the owners and occupiers of any land or
buildings which are required for or affected by any such purposes.
164. Power to dispose of permanently closed street. (1) When a public street is
permanently closed under Section 163, the Municipal Council
_________________________
1. Section 162 was -re-numbered as sub-section (1) of Section 162 and a new sub-section
(2) was added by Section 97 of the Tamil Nadu District Municipalities (Amendment) Act,
2. Inserted by the Tamil Nadu Act 23 of 1987.
162
may, with the sanction of the 1[State Government] dispose of the site or of so much thereof as
is no longer required, in such manner as may be approved by the 2[State Government],
provided that due compensation is made to any person injured by such closing.
(2) In determining such compensation, allowance shall be made for any benefit
accruing to the same premises or any adjacent premises belonging to the same owner from
the construction or improvement of any other public street at or about the same time that the
public street, on account of which the compensation is paid, is closed.
165. Acquisition of land and buildings for improvement of streets.
(1) The Council may acquire
(a) any land required for the purpose of opening, widening, extending, or otherwise
improving any public street, or of making any new public street, and the buildings, if any,
standing upon such land; and
(b) any land outside the proposed street alignment, with the buildings, if any,
standing thereupon :
Provided that, in any case in which it is decided to acquire any land under clause (b) of
this sub-section, the owner of such land may retain it by paying to the Municipal Council an
annual sum to be fixed by the Council in that behalf, or a lump sum to be fixed by the
Council, not being less than twenty-five times such annual sum and subject to such
conditions as the Council thinks fit as to the description of the existing building, if any, the
description of the new building (if any) to be erected, the period within which the new
building (if any) shall be completed and any other similar matters.
(2) If any sum payable in pursuance of the proviso to sub-section (1) in respect of any
land be not duly paid, it shall be recoverable in the manner provided by this Act for the
collection of taxes, and if not so recovered, the 2[Executive Authority] may enter upon the
land, and sell it with any erections standing thereon, by public auction subject to the
conditions, if any, imposed under sub-section (1) above and may deduct the said sum and the
expenses of the sale from the proceeds of the sale and shall pay the balance (if any) to the
defaulter.
(3) Any sum paid in pursuance of the proviso to sub-section (1) or recovered under
sub-section (2) in respect of any land shall be left out of account in determining the annual
value of such land for the 'purpose of assessing it to the property tax.
_________________________
163
(4) Any land or building acquired under sub-section (1), clause (b), may be sold, leased
or otherwise disposed of after public advertisement, and any conveyance made for that
purpose may comprise such conditions as the Council thinks fit as to the removal of the
existing building, if any, the description of the new building (if any) to be erected, the period
within which the new building (if any) shall be completed and any other similar matters.
(5) The Council may require any person to whom any land or building is transferred
under sub-section (4) to comply with any conditions comprised in the said conveyance before
it places him in possession of the land or building.
166. Power to prescribe building line and street alignment . The Council may
(a) prescribe for any public street a building line or a street alignment or both ;
(b) from time to time, define a fresh line in substitution for any line so defined or for
any part thereof :
Provided that in either case

(i) at least one month before the meeting of the Council at which the matter is decided,
public notice of the proposal has been given and special notice thereof has also been put up in
the street or part of the street for which such line is proposed to be defined ; and
(ii) the Council consider all objections to the said proposal made in writing and
delivered at the municipal office not less than three clear days before the day of such
meeting.
167. Buildings not to be constructed within street alignment or building line. (1)
No person shall construct any portion of any building within a street alignment defined under
Section 166.
(2) No person shall erect or add to any building between a street alignment and a
building line defined under Section 166 except with 1[the] permission of the 2[Executive
Authority] who may when granting 1[the] permission impose such conditions as the Council
may lay down for such cases.
168. Setting back projecting buildings or walls . (1) When any building or part
thereof abutting on a public street is within a street alignment defined under Section l66, the
2
[Executive Authority] may, whenever it is proposed
_________________________
1. This word was inserted by Section 3 (1) of, and the Second Schedule to, the Tamil Nadu
Repealing and Amending Act, 1951 (Tamil Nadu Act XIV of 1951).
164
(a) to rebuild such building or take it down to an extent exceeding one-half thereof
above the ground level, such half to be measured in cubic feet, or
(b) to remove, re-construct or make any addition to any portion of such building
which is within the street alignment, in any order which he issues concerning the re-building,
alteration or repair of such building, require such building, to be set back to the street
alignment.
(2) When any building or any part thereof within the street alignment falls down or is
burnt down or is,, whether by order of the 1[Executive Authority] or otherwise, taken down,
or when any private land without any building thereon lies within the street alignment, the
'[Executive Authority] may forthwith take possession on behalf of the Council of the portion
of land within the street alignment and, if necessary, clear it.
(3) Land acquired under this section shall be deemed a part of the public street and
shall vest in the Municipal Council.
(4) When any building is set back in pursuance of any requisition made under sub-
section (1), or when the 1[Executive Authority] takes possession . of any land under subsection (2), the Council shall forthwith make full compensation to the owner for any direct
damage which he may sustain thereby.
Explanation . The expression 'direct damage' as used in sub-section (4) with reference
to land means the market value of the land taken and the depreciation, if any, in the ordinary
market value of the rest of the land resulting from the area being reduced in size; but does not
include damage due to the prospective loss of any particular use to which the owner may
allege that he intended to put the land, although such use may be injuriously affected by the
reduction of the site.
169. Setting buildings forward to improve line of street . The Council may, upon such
terms as it thinks fit, allow any building to be set forward for the purpose of improving the
line of a public street and may, by notice, require any building to be so set forward in the case
of reconstruction thereof or of a new construction.
Explanation . For the purpose of this section, a wall separating any premises from a
public street shall be deemed to be a building; and it shall be deemed a sufficient compliance
with permission or requisition to set forward a building to the street alignment if a wall of
such material and dimensions as are approved by the 1[Executive Authority] is erected along
the said line.
_________________________
165
170. Projected streets . (1) The Council may prepare schemes and plans of proposed
public streets, showing the direction of such streets, the street alignment and building line on
each side of them, their intended width and such other details as may appear desirable.
(2) The width of such proposed street shall not 1[ordinarily] be less than forty feet, or
in any area covered by huts, twenty feet.

2
[***]
(3) It shall be the duty of the Council to lay out public streets in areas covered by huts,
so far as may be practicable, both for the purpose of securing proper ventilation for huts in
such areas, and in view to the contingency of buildings being erected therein.
(4) When any plan has been prepared under sub-section (1), the street to which it
refers shall be deemed to be a projected public street, and the provisions of Section 168 shall
apply to all buildings, so far as they stand across the street alignment or building line of the
projected street.
171. Watering of streets . The Council shall, so far as it considers it requisite for the
public convenience, and so far as funds permit, cause the chief public streets to be watered,
and for that purpose may provide such water-carts, animals and apparatus as it thinks
necessary.
172. Temporary closure of streets . The 3[Executive Authority] may, by an order in
writing, temporarily close any street to traffic for repair, or in order to carry out any work
connected with drainage, 4[water-supply] or lighting or any of the purposes of this Act :
Provided that such work shall be completed and such street re-opened to traffic with all
reasonable speed.
173. Protection of appurtenances and materials of streets . It shall not be lawful for
any person, without the permission of the 3[Executive Authority], to displace, take up, or
make any alteration in the fences, posts, pavement, flags or other materials of any public
street.
174. Power of Municipality to recover expenses caused by extraordinary traffic.
When by a certificate of an officer of the Government Public Works Department of a rank not
below that of Executive Engineer, it
_________________________
1. This word was inserted by Section 98(i) of the Tamil Nadu District Municipalities
2. The proviso to sub-section (2) was omitted by Section 98(ii), ibid.
4. Omitted in the respect of Chennai City Metropolitan Development Authority. See
Schedule to the Tamil Nadu Act 28 of 1978.
166
appears to the Council that, having regard to the average expense of repairing roads in the
neighbourhood, extraordinary expenses have been incurred by the Municipal Council in
repairing a street by reason of the damage caused by excessive weight passing along the
street, or extraordinary traffic thereon, the Council may recover in the Civil Court having
jurisdiction from any person by or in consequence of whose order such weight or traffic has
been conducted the amount of such expenses as may be proved to the satisfaction of such
Court to have been incurred by such Council by reason of the damage arising from such
weight or traffic as aforesaid :
Provided that any person against whom expenses are or may be recoverable under this
section may enter into an agreement with the Council for the payment to it of a composition
in respect of such weight or traffic and thereupon the persons so paying shall not be subject to
any proceedings under this section.
1
[174-A.* * *]
PRIVATE STREETS
175. Owner's obligation to make a street when disposing land as building sites . If
the owner of any land utilises, sells, leases or otherwise disposes of such land or any portion
or portions of the same as sites for the construction of buildings, he shall, save in such cases
as the site or sites may abut on an existing public or private street, lay down and make a street
or streets or road or roads giving access to the site or sites and connecting with an existing
public or private street.
176. Making of new private streets . (1) Any person intending to make or lay out a
new private street shall send to the municipal office a written application with plans and
sections showing the following particulars, namely :(a) the intended level, direction and width of the street,
(b) the street alignment and the building line, and
(c) the arrangements to be made for levelling, paving, metalling, flagging,
channelling, *[sewering,] draining, conserving and lighting the street.

(2) The provisions of this Act and of any rules or by-laws made under this Act as to the
level and width of public streets and the height of buildings abutting thereon shall apply also
in the case of streets referred to in sub-section (1) ; and all the particulars referred to in that
sub-section shall be subject to approval by the Council.
_________________________
1. Section 174-A was omitted by Section 6 (i) of the Tamil Nadu Traffic Control Act, 1938
(Tamil Nadu Act V of 1938).
* Tamil Nadu Act 28 of 1978.
167
(3) Within sixty days after the receipt of any application under sub-section (1), the
Council shall either sanction the making of the street on such conditions as it may think fit or
disallow it, or ask for further information with respect to it.
(4) Such, sanction may be refused
(i) if the proposed street would conflict with any arrangements which have been
made, or which are in the opinion of the Council likely to be made for carrying out any
general scheme for the laying out of streets,
(ii) if the proposed street does not conform to the provisions , of 'the Act, rules and
by-laws referred to in sub-section (2), or
(iii) if the proposed street is not designed so as to connect at one end with a street
which is already open.
(5) No person shall make or lay out any new private street without or otherwise than in
conformity with the orders of the Council. If further information is asked for, no steps .shall
be taken to make or lay out the street until orders have been passed upon receipt of such
information:
Provided that the passing of such order shall not in any case be delayed for more than sixty
days after the Council has received all the information which it considers necessary to enable
it to deal finally with the said application. Any application not disallowed within a period of
one hundred and twenty days from the date of receipt in the municipal office shall be deemed
to have been sanctioned.
177. Alteration or demolition of street 'made in breach of Section 176 . (1) If any
person makes or lays out any street referred to in Section 176 without or otherwise than in
conformity with the orders of the Council, the 1[Executive Authority] may, whether or not the
offender be prosecuted under this Act, by notice
(a) require the offender to show sufficient cause, by a written statement signed by
him and sent to the '[Executive Authority] on or before such day as may be specified in the
notice, why such street should not be altered to the satisfaction of the 1[Executive Authority]
or if such alteration be impracticable, why such street should not be demolished, or
(b) require the offender to appear before the 1[Executive Authority] either personally
or by a duly authorised agent on such day and at such time and place as may be specified in
the notice, and show cause as aforesaid.
_________________________
168
(2) If any person on whom such notice is served fails to, show sufficient cause to the
satisfaction of the 1[Executive Authority] why such street should not be so altered or
demolished, the 1[Executive Authority] may pass an order directing the alteration or
demolition of such street.
178. Power of 1[Executive Authority] to order work to be carried out or to carry it
out himself in default . (1) If any private street or part thereof is not levelled, paved,
metalled, flagged, channelled, drained, conserved or lighted to the satisfaction of the
1
[Executive Authority], he may by notice, require the owners or occupiers of buildings or
lands fronting or abutting on such street or part thereof to carry out any work which in his
opinion may be necessary and within such time as may be specified in such notice.
(2) If such work is not carried out within the time specified in the notice, the 1[Executive
Authority] may, if he thinks fit, execute it and the expenses incurred shall be paid by the
owners or occupiers in default according to the frontage of their respective buildings or lands
and in such proportion as may be settled by the 1[Executive Authority].
179. Right of owners to require street to be declared public . If any street has been
levelled, paved, metalled, flagged, channelled, drained, conserved and lighted under the
provisions of Section 178, such street shall, on the requisition of not less than three-fourths of
the owners thereof, be declared a public street.
Encroachment on streets
180. Prohibition against obstructions in or over streets .No one shall build any wall
or erect any fence or other obstruction, or projection, or make any encroachment in or over
any street, except as hereinafter provided.
2[180-A.
Public streets open to all . All streets vested in or to be vested in or

maintained by a Municipal Council shall be open to persons of whatever caste or creed.]
181. Prohibition and regulation of doors, ground-floor windows and bars opening
outwards . (1) No door, gate, bar or ground-floor window shall, without a licence from the
1
[Executive Authority], be hung or placed so as to open outwards upon any street.
(2) The 1[Executive Authority] may, by notice, require the owner of such door, gate, bar
or window to alter it so that no part thereof when open shall project over the street
_________________________
(Amendment) Act, 1929 (Tamil Nadu Act XVII of 1929).
169
182. Removal of encroachments . (1) The 1[Executive Authority] may, by notice,

require the owner or occupier of any premises to remove or alter any projection,
encroachment or obstruction (other than a door, gate, bar or ground-floor window) situated
against or in front of such premises and in or over any street.
(2) If the owner or occupier of the premises proves that any such projection,
encroachment or obstruction has existed for a period sufficient under the law of limitation to
give any person a prescriptive title thereto or that it was erected or made with the permission
or licence of any municipal authority duly empowered in that behalf, and that the period, if
any, for which the permission or licence is valid has not expired, the Municipal Council shall
make reasonable compensation to every person who suffers damage by the removal or
alteration of the same.
183. Power to allow certain projections and erections . (1) The Council may grant a
licence, subject to such conditions and restrictions as it may think fit, to the owner or
occupier of any premises to put up verandas, balconies, sunshades, weather-frames and the
like, to project over a street, or in streets in which the construction of arcades has been
sanctioned by the Council, to put up an arcade ; or to construct any step or drain-covering
necessary for access to the premises.
2
[(2) The 1[Executive Authority] may grant a licence, subject to such conditions and
restrictions as he may think fit, for the temporary erection of pandals and other structures in a
public street vested in the Council or in any other public place the control of which is vested
in the Council.
(3) The Council shall have power to lease road sides and street margins vested in it for
occupation on such terms and conditions and for such period as the Council may fix.
(4) But neither a licence under sub-section (1) nor a lease under subsection (3) shall be
granted if the projection, construction or occupation is likely to be injurious to health or cause
public inconvenience or otherwise materially interfere with the use of the road as such.
(5) The 3[State Government] may, by notification, restrict and place under such control
as they may think fit, the exercise by Municipal Councils in general or by any Municipal
Council in particular, of the powers under sub-sections (1) and (3).
_________________________
2. Sub-sections (2) to (6) were substituted for the original sub-sections (2) and (3) by
3. The words "Provincial Government" were substituted, for the words "Local Government"
170
(6) On the expiry of any period for which a licence has been granted under this section,
the [Executive Authority] may, without notice, cause any projection or construction put up
under sub-section (1) or (2) to be removed, and the cost of so doing shall be recoverable in
the manner provided in Section 344 from the person to whom the licence was granted.]
1
184. Precautions during repair of streets, (1) The 1[Executive Authority] shall, during
the construction or repair of any street, drain or premises vested in the Municipal Council
(a) cause the same to be fenced and guarded,
(b) take proper precautions against accident by shoring up and protecting the
adjoining buildings, and
(c) cause such bars, .chains or posts to be fixed across or in any street in which any
such work is under execution as are necessary in order to prevent the passage of vehicles or
animals and avert danger.
(2) The
[Executive Authority] shall cause such drain, street or premises to be

sufficiently lighted or guarded during the night while under construction or repair.
(3) The 1[Executive Authority] shall, with all reasonable speed, complete the said work,
fill in the ground, and repair the said drain, street, or premises and remove the rubbish
occasioned thereby.
185. Prohibition against removal of bars and lights . No person shall, without lawful
authority, remove any bar, chain, post or shoring timber or remove or extinguish any light set
up under Section 184.
186. Prohibition against making holes and causing obstruction .(l) No person shall
make a hole or cause any obstruction in any street, unless, he previously obtains the
permission of the 1[Executive Authority] and complies with such conditions as that officer
may impose.
(2) When such permission is granted, such person shall, at his own expense., cause such
hole or obstruction to be sufficiently fenced and enclosed until the hole or obstruction is filled
up or removed and shall cause such hole or obstruction to be sufficiently lighted during the
night.
187. Licence for work on buildings likely to cause obstruction .If any person intends
to construct or demolish any building or to alter or repair the outward part thereof, and if any
street, or footway is likely to be obstructed or
_________________________
1. These words were substituted for the word 'Chairman" by Section 17 (1) of the Tamil
Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933). .
171
rendered inconvenient by means of such work, he shall first obtain a licence from the'
1
[Executive Authority] in that behalf and shall also
(a) cause the said building to be fenced and guarded,
(b) sufficiently light it during the night, and
(c) take proper precautions against accidents during such times as the public safety or
convenience requires.
188. Clearing of debris of fallen houses etc., by occupiers . If any obstruction is

caused in any street by the fall of trees, structures or fences, the owner or occupier of the
premises concerned shall within twelve hours of the occurrence of such fall, or within such
further period as the 1[Executive Authority] may, by notice allow, clear the street of such
obstruction.
2
[NAMING OF STREETS, ETC.]
189. 2[Naming of public streets, etc . (1) With the approval of the State Government,
the Council shall give names or numbers to new public streets and shall also give name to
park, playground, bus-stand, arch or new municipal property and may, subject to the approval
of the State Government, alter the name or number of any public street, park, playground,
bus-stand, arch or municipal property
3
[***J
(2) The 1[Executive Authority] shall cause to be put up or painted in English and in at
least one vernacular language on a conspicuous part of some building, wall or place, at or
near each end, corner or entrance the name of every public street.
(3) No person shall, without lawful authority, destroy, pull down, or deface any such
name or put up any name different from that put up by order of the 1[Executive Authority].
NUMBERS ON BUILDINGS
190. Numbering of buildings . (1) The 1[Executive Authority] may cause a number to
be affixed to the side or outer door of any building or to some place at the entrance of the
premises.
_________________________
1. These words were substituted for the word 'Chairman" by Section 17 (1) of the Tamil
2. Substituted by the Tamil Nadu Act 30 of 1979.
3. Proviso was omitted by the Tamil Nadu Municipal Laws (Amendment) Act, 1990 (Tamil
172
(2) No person shall, without lawful authority, destroy, pull down or deface any such
number.
(3) When a number has been affixed under sub-section (1), the owner of the building
shall be bound to maintain such number and to replace it if removed or defaced ; and if he
fails to do so, the 1[Executive Authority] may, by notice, require him to replace it.
_________________________
1 These words were substituted for the word 'Chairman" by Section 17 (1) of the Tamil
173
CHAPTER X.
BUILDING REGULATIONS.
GENERAL POWERS.
191. Building rules . (1) The 1[State Government] may make rules
(a) for the regulation or restriction of the use of sites for building ; and
(b) for the regulation or restriction of building.
(2) Without prejudice to the generality of the power conferred by subsection (1), clause
(a), rules made under that clause may provide
(a) that no insanitary or dangerous site shall be used for building ; and
(b) that no site shall be used for the construction of a building intended for public
worship, if the construction of the building thereon will wound the religious feelings of any
class of persons.
(3) Without prejudice to the generality of the power conferred by sub- section (1),
clause (b), rules made under that clause may provide for the following matters :
(a) information and plans to be submitted together with applications for permission
to build ;
(b) height of buildings, whether absolute or relative to the width of streets ;
(c) level and width of foundation, level of lowest floor, and stability of structure ;
(d) number and height of storeys composing a building and height of
rooms ;
(e) provision of sufficient open space, external or internal, and adequate means of
ventilation;
_________________________
174
[(ee) number of trees to be planted and preserved around a building ;]
( f ) provision of means of egress in case of fire ;

(g) provision of secondary means of access for the removal of filth ;
(h) materials and methods of construction of external and party walls, roofs and
floors ;
(i) position, materials and methods of construction of hearths, smoke-escapes,
chimneys, staircases, latrines, drains, 2[cesspools] ;
( j) paving of yards ;
(k) restrictions on the use of inflammable materials in building ; and
2
[(l) in the case of wells, the dimensions of the well, the manner of enclosing it, and
if the well is intended for drinking purposes, the means which shall be used to prevent
pollution of the water.]
192.
Building site and construction or reconstruction of buildings .
No piece of land shall be used as a site for the construction of a building and no building
shall be constructed or reconstructed otherwise than in accordance with the provisions of this
Part and of any rules or by-laws, made under this Act relating to the use of building-sites or
the construction or reconstruction of buildings :
Provided that the 3[State Government] may in respect of all Municipalities or with the
consent of the Municipal Council, in respect of any particular Municipality or portion thereof,
exempt all buildings or any class of buildings from all or any of the provisions of this Chapter
or the said rules.
193. Power of Council to regulate future construction of certain classes of buildings in
particular streets or localities . (1) The Council may give public notice of its intention to
declare
(a) that in any streets or portions of streets specified in the notice

(i) continuous building will be allowed,
(ii) the elevation and construction of the frontage of all buildings thereafter
constructed or reconstructed shall, in respect of their architectural features, be such as the

Council may consider suitable to the locality, or
_________________________
2. Omitted in respect of Chennai City Metropolitan Development Authority. See the Tamil
175
(b) that in any localities specified in the notice, the construction of only detached
buildings will be allowed; or

(c) that in any streets, portions of streets or localities specified in the notice, the
construction of shops, warehouses, factories, huts, or buildings of a specified architectural
character or buildings destined for particular uses will not be allowed, without the special
permission of the Council.
(2) No objections to any such declaration shall be received after a period of three
months from the publication of such notice.
(3) The Council shall consider all objections received within the said period and may
then confirm the declaration, and before doing so, may modify it but not so as to extend its
effect.
(4) The 1[Executive Authority] shall publish any declaration so confirmed and it shall
take effect from the date of application.

(5) No person shall, after the date of publication of such declaration, construct or
reconstruct any building in contravention of any such declaration.

194. Buildings at corner of streets . The Council may require any building intended to
be erected at the corner of two streets to be rounded off or splayed off to such height and to
such extent otherwise as it may determine, and may acquire such portion of the site at the
corner as it may consider necessary for public convenience or amenity.
(2) For any land so acquired, the Municipal Council shall pay compensation.
(3) In determining such compensation, allowance shall be made for any benefit
accruing to the same premises from the improvement of the streets.
195. Prohibition against use of inflammable materials for buildings without

permission . No external roof, veranda, pandal or wall of a building shall be constructed or
reconstructed of grass, leaves, mats, or other inflammable materials except with the
permission of the 1[Executive Authority].
196. Prohibition against constructing doors, ground-floor windows and bars so as to
open outwards . No door, gate, bar, or ground-floor window which opens on any public
streets shall be constructed or reconstructed so as to open outwards except with the 2[licence
of the Executive Authority] under Section 181.
_________________________
2. These words were substituted for the words "Chairman's licence" by Section 17(2), ibid.
1BUILDINGS
176
OTHER THAN HUTS
197. Application to construct or reconstruct building . (1) If any person intends to

construct or reconstruct a building other than a hut, he shall send to the 2[Executive
Authority]
(a) an application in writing for the approval of the site, together with a site plan of
the land ; and

(b) an application in writing for permission to execute the work together with a
ground-plan, elevations and sections of the, building, and a specification of the work.
3
[Explanation .1Building' in this sub-section shall include a wall or fence of whatever

height bounding or abutting on any public street.]
(2) Every document furnished under sub-section (1) shall contain such particulars and
be prepared in such manner as may be required under rules or by-laws.
198. Necessity for prior approval of site . The 2[Executive Authority] shall not grant
permission to construct or reconstruct a building unless and until he has approved of the site
on an application made under Section 197.
199. Prohibition against commencement of work without permission . The
construction or reconstruction of a building shall not be begun unless and until the
2
[Executive Authority] has granted permission for the execution of the work.
200. Period within which Executive Authority is to signify approval or disapproval
. Within thirty days after the receipt of any application made under Section 197 for
approval of a site or of any information or further information required under rules or bylaws, the 2[Executive Authority] shall by written order either approve the site or refuse on one
or more of the grounds mentioned in Section 203 to approve the site.
201. Period within which 2[Executive Authority] is to grant or refuse to grant
permission to execute work . Within thirty days after the receipt
_________________________
1. Under Section 5-A(1) of the Tamil Nadu Cinemas Regulation Act, 1955 (Tamil Nadu Act
IX of 1955), the provisions of the Tamil Nadu District Municipalities Act, 1920 (Tamil
Nadu Act V of 1920), shall not apply to any application made under that section by any
person who intends to use any site for constructing a building thereon for the exhibition
of cinematograph films, or to construct or reconstruct any building for such exhibition, or
to install any machinery in any place where cinematograph exhibitions are proposed to be
given.
2. These words were substituted for the word "Chairman' by Section 17 (1) of the Tamil
3. This Explanation was added by Section 101 of the Tamil Nadu District Municipalities
177
of any application made under Section 197 for permission to execute any work or of any
information or of documents or further information or documents required under rules or bylaws, the 1[Executive Authority] shall by written order either grant such permission or refuse
on one or more of the grounds mentioned in Section 203 to grant it :
Provided that the said period of thirty days shall not begin to run until the site has been
approved under Section 200.
202. Reference to Council if
1[Executive
Authority] delays grant or refusal of

approval or permission . (1) If, within the period prescribed by Section 200 or Section
201, as the case may be, the 1[Executive Authority] has neither given nor refused his
approval of a building site, or his permission to execute any work, as the case may be, the
Council shall be bound, on the written request of the applicant, to determine by written order
whether such approval or permission should be given or not.
(2) If the Council does not, within one month from the receipt of such written request,
determine whether such approval or permission should be given or not, such approval or
permission shall be deemed to have been given ; and the applicant may proceed to execute
the work, but not so as to contravene any of the provisions of this Act or any rules or by-laws
made under this Act.
203. Grounds on which approval of site for, or licence to construct or reconstruct
building, may be refused . The only grounds on which approval of a site for the
construction or reconstruction of a building or permission to construct or reconstruct a
building may be refused are the following, namely :
(1) that the work, or use of the site for the work or any of the particulars comprised in
the site plan, ground plan, elevations, sections or specification would contravene some
specified provision of any law, or some specified order, rule, declaration or by-law made
under any law;
(2) that the application for such permission does not contain the particulars or is not
prepared in the manner required under rules or by-laws ;
(3) that any of the documents referred to in Section 197 have not been signed as
required under rules or by-laws ;
(4) that any information or documents required by the 1[Executive Authority] under
rules or by-laws has or have not been duly furnished ;

(5) that streets or roads have not been made as required by Section 175 ; or
_________________________
178
(6) that the proposed building would be an encroachment upon 1[Government or

municipal land.]
Whenever the 2[Executive Authority] or the Council refuses to approve a building-site for
a building or to grant permission to construct or reconstruct a building, the reasons for such
refusal shall be specifically stated in the order or resolution.
204. Lapse of permission . If the construction or reconstruction of any building is not
completed within the period specified, the permission shall lapse and a fresh application shall
be made before the work is continued.
205. Power of Executive Authority to require alteration of work .(1) If the 2[Executive
Authority] finds that the work
(a) is otherwise than in accordance with the plans or specifications which have been
approved; or.
(b) contravenes any of the provisions of this Act or any by-law, rule, order or
declaration made thereunder, he may, by notice, require the owner of the building within a
period stated either
(i) to make such alterations as may be specified in the said notice with the object of
bringing the work into conformity with the said plans or provisions, or
(ii) to show cause why such alterations should not be made.
(2) If the owner does not show cause as aforesaid, he shall be bound to make the
alterations specified in such notice.
(3) If the owner shows cause as aforesaid, the 2[Executive Authority] shall, by an order,
cancel the notice issued under sub-section (1), or confirm the same subject to such
modifications as he may think fit.
206. Stoppage of work endangering human life . Notwithstanding anything
contained in any of the preceding sections, the 2[Executive Authority] may, at any time, stop
the construction or reconstruction of any building if in his opinion the work in progress
endangers human life.
WELLS
207. Application of certain sections to wells . The provisions of Section
_________________________
1. The words "Crown or municipal land" were substituted for the words "Government or
municipal land" by the Adaptation Order of 1937 and the word "Government" was
179
197, Section 198, Section 199, Section 204, Section 205 and Section 206 shall 1[not apply to
water works and sewerage works within the meaning of the Chennai Metropolitan Water
Supply and Sewerage Act, 1978].
HUTS
208. Application to construct or reconstruct huts. (1) Every person who intends to
construct or reconstruct a hut shall send to the 2[Executive Authority] --(a) an application for permission to execute the work ; and
(b) a site-plan of the land.
(2) Every such application and plan shall contain the particulars and be prepared in the
manner required by rule or by-law.
Prohibition against commencement of work without permission. The
construction or reconstruction of a hut shall not be begun unless and until 2[Executive
Authority] has granted permission for the execution of the work on an application sent to him
under Section 208.
209.
210. Period within which 2[Executive Authority] is to grant or refuse to grant
permission to execute the work. Within fourteen days after the receipt of any application
made under Section 208 for permission to construct or reconstruct a hut or of any information
or plan or further information or fresh plan required under rules or by-laws, the 2[Executive
Authority] shall by written order either grant such permission or refuse on one or more of the
grounds mentioned in Section 212 to grant it.
211. Reference to Council if 2[Executive Authority] delays passing orders . (1) If,
within the period prescribed by Section 210, the 2[Executive Authority] has neither granted
nor refused to grant permission to construct or reconstruct a hut, the Council shall be bound,
on the written request of the applicant, to determine by written order whether such permission
should be granted or not.
(2) If the Council does not, within thirty days from the receipt of such written request,
determine whether such permission should be granted or not, such permission shall be
deemed to have been granted ; and the applicant may proceed to execute the work but not so
as to contravene any of the provisions of this Act or any rules or by-laws made under this
Act.
_________________________
1. Substituted by the Tamil Nadu Act 28 of 1978.
180
212. Grounds on which permission to construct or reconstruct hut may be refused .

The only grounds on which permission to construct or reconstruct a hut may be refused are
the following, namely :
(1) that the work or use of the site for the work would contravene some specified
provision of any law or some, specified order, rule, by-law or declaration made under any
law,
(2) that the application for permission does not contain the particulars or is not
prepared in the manner required under rules or by-laws;

(3) that any information or plan required by the 1[Executive Authority] under rules or
by-laws has not been duly furnished;

(4) that streets or roads have not been made as required by Section 175; or
(5) that the proposed building would be an encroachment upon 2[Government or
municipal land.]
Whenever the 1[Executive Authority] or the Council refuses to grant permission to
construct or reconstruct a hut, the reasons for such refusal shall be specifically stated in the
order or resolution.
213. Lapse of permission . If the construction or reconstruction of any hut is not
completed within the period specified, the permission shall lapse and a fresh application shall
be made before the work is continued.
EXTERNAL WALLS ALTERATIONS AND ADDITIONS.
214. Maintenance of external walls in repair . The owner or occupier of any building
adjoining a public street shall keep the external part thereof in proper repair with lime-plaster
or other material to the satisfaction of the 1[Executive Authority] .
215. Application of provisions to alterations and additions .- (1) The provisions of this
chapter and of any rules of by-laws made under this Act relating to construction and
reconstruction of buildings shall also be applicable to any alteration thereof or addition
thereto:
Provided that works of necessary repair which do not affect the position or dimension of a
building or any room therein shall not be deemed an alteration
_________________________
2. The words "Crown or municipal land' were substituted for the words "Government or
municipal land" by the Adaptation Order of 1937 and the word "Government" was
181
or addition for the purposes of this section.

(2) If any question arises as to whether any addition or alteration is a necessary repair
not affecting the position or dimensions of a building or room such question shall be referred
to the Council whose decision shall be final.
1
[215-A. Provision of Rain Water Harvesting Structure . (1) In every building

owned or occupied by the Government or a statutory body or a company or an institution
owned or controlled by the Government, rain water harvesting structure shall be provided by
the Government or by such statutory body or company or other institution, as the case may
be, in such manner and within such time as may be prescribed.
(2) Subject to the provisions of sub-section (1), every owner or occupier of a building
shall provide rain water harvesting structure in the building in such manner and within such
period as may be prescribed.
Explanation. Where a building is owned or occupied by more than one person, every
such person shall be liable under this sub-section.
(3) Where the rain water harvesting structure is not provided as required under subsection (2), the Executive Authority or any person authorised by him in this behalf may, after
giving notice to the owner or occupier of the building, cause rain water harvesting structure to
be provided in such building and recover the cost of such provision along with the incidental
expense thereof in the same manner as property tax.
(4) Notwithstanding any action taken under sub-section (3), where the owner or
occupier of the building fails to provide the rain water harvesting structure in the building
before the date as may be prescribed, the water supply connection provided to such building
shall be disconnected till rain water harvesting structure is provided.]
POWERS OF THE 2[EXECUTIVE AUTHORITY]

216. Demolition or alteration of building work unlawfully commenced, carried on or
completed. - (1) If the 2[Executive Authority] is satisfied
(i) that the construction or reconstruction of any building 3[or well]
_________________________
1. 1 Inserted by the Tamil Nadu Municipal Laws (Second Amendment) Act, 2004 (Tamil
3. Omitted in respect of Chennai City Metropolitan Development Authority. See the Tamil
182
(a) has been commenced without obtaining the permission of the
[Executive
Authority] or (where an appeal or reference has been made to the Council) in contravention
of any order passed by the Council ; or
(b) is being carried on, or has been completed otherwise than in accordance with the
plans or particulars on which such permission or order was based ; or

(c) is being carried on, or has been completed in breach of any of the provisions of
this Act or of any rule or by-law made under this Act or of any direction or requisition
lawfully given or made under this Act or such rules or by-laws, or
(ii) that any alterations required by any notice issued under Section 205 have not been
duly made ; or
(iii) that any alteration of or addition to any building or any other work made or done
for any purpose, in, to or upon any building, has been commenced or is being carried on or
has been completed in breach of Section 215,
he may make a provisional order requiring the owner or the builder to demolish the work
done or so much of it as, in the opinion of the 1[Executive Authority], has been unlawfully
executed or to make such alterations as may in the opinion of the 1[Executive Authority] be
necessary to bring the work into conformity with the Act, by-laws, rules, direction or
requisition as aforesaid, or with the plans and particulars on which such permission or order
was based, and may also direct that until the said order is complied with the owner or builder
shall refrain from proceeding with the building or well.
(2) The 1[Executive Authority] shall serve a copy of the provisional order made under
sub-section (1) on the owner of the building or well together with a notice requiring him to
show cause within a reasonable time to be named in such notice why the order should not be
confirmed.
(3) If the owner fails to show cause to the satisfaction of the 1[Executive Authority], the
1
[Executive Authority] may confirm the order with any modification he may think fit to
make, and such order shall, then, be binding on the owner.
EXEMPTIONS
217. Exemptions . (1) Any building constructed and used, or intended to be constructed
and used, exclusively for the purpose of a plant-house, summerhouse (not being a dwellinghouse), poultry-house or aviary, shall be exempted
_________________________
1. These words were substituted for the word 'Chairman" by Section 17 (1) of the
Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV
of 1933).
183
from the provisions of this Chapter other than Section 196 provided the building be wholly
detached from, and situated at a distance of at least ten feet from the nearest adjacent
building.
(2) The 1[Executive Authority] may grant permission at his discretion on such terms as
he may decide in each case to erect for a specified period temporary huts or sheds for
stabling, for watching crops, for storing tools or materials, or for other similar purposes. On
expiry of the period specified, the 1[Executive Authority] may, by notice, require the owner
of such hut or shed to demolish it.
_________________________
1
These words were substituted for the word Chairman" by Section 17 (1) of the Tamil
184
CHAPTER X-A
BUILDING REGULATIONS IN HILL STATIONS

217-A. Application of Chapter. This Chapter shall apply only to hill stations.
217-B. Prohibition of construction or reconstruction of buildings, etc., without licence
(1) No person other than the Central or State Government or local authority, shall
(a) construct or reconstruct a building on any land ; or
(b) put to use any agricultural land to any non-agricultural purpose ; or
(c) carry out any engineering, mining or other allied operations on any land,
within the area of the hill station without a licence granted by the State Government and
except in accordance with the terms and conditions specified in such licence.
Explanation . F or the purpose of the provisions of this Chapter, "agriculture" includes,
horticulture, fruit growing, seed growing, animal husbandry (including breeding of livestock),
apiculture, pisciculture and sericulture and "agriculture" shall be construed accordingly.
(2) (a) When any department of the Central Government or State Government or any
local authority proposes to carry out any construction or reconstruction of building on any
land or put to use any agricultural land to nonagricultural purpose or carry out any
engineering, mining or other allied operations on any land within the area of the hill station,
the officer-in-charge thereof shall inform, in writing, the Committee for Architectural and
Aesthetic Aspects constituted under Section 217-C (hereinafter in this Chapter referred to as
the Committee) the intention to do so, giving full particulars thereof, and accompanied by
such plans and documents at least three months before commencing such activities.
_________________________
1. Chapter X-A was inserted by the Tamil Nadu District Municipalities (Amendment) Act,
1992 (Tamil Nadu Act 58 of 1992) w.e.f. 9th December 1992.
185
(b) Where the Committee raises any objection to the proposed construction or
reconstruction or putting to use any agricultural land to nonagricultural purpose or the
carrying out any engineering, mining or other allied operations, on the ground that such
proposal is not in conformity with the provisions of this Chapter or the rules made thereunder
or for any other material consideration, the officers of Central Government or the State
Government or any local authority, as the case may be, shall ,
(i) either make necessary modifications in the proposed construction or
reconstruction of building or putting to use any agricultural land to nonagricultural purpose or
the carrying out any engineering, mining or other allied operations to meet the objection
raised by the Committee ; or
(ii) submit such proposal together with the objections raised by the Committee to
the State Government for approval.
(c) The State Government, on receipt of such proposal together with the objection of
the Committee, shall in consultation with the Committee, either approve the proposal with or
without modification or direct the officer to make such modification in the proposal as they
consider necessary in the circumstances and the officer concerned shall be bound to make
such modifications as proposed by the State Government.
217-C. Application for licence . (1) Every application for a licence under Section 217B shall be in such form, contain such particulars and be accompanied by such plans and fee
as . may be prescribed and shall be submitted .to the Executive Authority.
(2) On receipt of an application under sub-section (1),, the Executive Authority shall,
within such time as may be prescribed, examine the application with reference to such
building rules as may be prescribed for the purpose of this Chapter and forward the same to
the Committee.
(3) (a) For the purpose of this Chapter, the State Government may constitute a
Committee called the Committee for Architectural and Aesthetic Aspects for all the hill
stations in the State of Tamil Nadu, with such number of officials and non-officials and.
having such qualifications as may be prescribed.
(b) The term of office of the non-official members of the Committee and other
matters relating to the conduct of the meeting of the said Committee including the allowances
payable to the non-official members shall be such as may be prescribed.
(4) The Committee shall examine every application received from the Executive
Authority in all aspects and forward the same to the State Government with its remarks.
186
(5) The Committee shall, while examining the applications under sub-section (4), shall
have regard to the following matters, namely :
(a) the application for grant of a licence complies with the provisions of this Chapter
and rules made thereunder ;

(b) the proposed construction or reconstruction of the building or the purpose for
which the land is proposed to be used will not be detrimental to the scenic beauty and natural
environment of the hill station ;
(c) the proposed construction or reconstruction of a building will aesthetically and
architecturally harmonize with the landscape of the hill station ;
(d) the possibility of the construction or reconstruction of building, the non-
agricultural purpose for which the land is to be used or the carrying out of any engineering,
mining or other allied operations,
(i) creating unfavourable conditions upon the scenic beauty and natural
environment of the hill station ; or
(ii) resulting in concentration of population in and around the hill station ;
(e) that the proposed use of land will not lead to deforestation and soil erosion ;
( f ) that the proposed use of land will preserve the special characteristics of the hill
station as regards landscape, vegetative cover and climate of the hill station ;
(g) the free, passage or way to be left in front of the building as may be prescribed ;
(h) the open space to be left about the building to secure free circulation of air and
the prevention of fire and to facilitate scavenging ;
(i) the ventilation of the building, the minimum cubic area of the rooms and the
number and height of the storeys of which the building may exists.
(j) the provision and position of drains, latrines, urinals and cesspools or-other
receptacles for rubbish or filth ;
(k) the level and width of the foundation, the level of the lowest floor and the
stability, of the structure ;
(1) the line of frontage, with neighbouring buildings if the building abuts on a street ;
(m) the means of egress from the building in case of fire ;
187
(n) the materials to be used for, and the method of construction of, external and
partition walls, rooms, floors, fireplaces and chimneys;
(o) the height and slope of the roof above the upper-most floor on which human
beings are to live or cooking is to be done;

(p) any other matter affecting the ventilation and sanitation of the building; and
(q) such other matters as may be prescribed.
217-D. Grant of licence . On receipt of an application from the Committee with its
remarks, the State Government, if satisfied that the grant of a licence will not result in the
deterioration of scenic beauty or destruction of the environment and ecosystem of the hill
station, may, grant a licence subject to such terms and conditions as they may think fit to
impose, or refuse to grant a licence :
Provided that a licence shall not be refused unless the applicant has been given an
opportunity of making his representation.
1[217-DD.
Grant of licence by the Executive Authority in certain cases . (1)

Notwithstanding anything contained in Sections 217-B, 217-C, 217D and 217-P, the
Executive Authority shall, on receipt of an application under sub-section (1) of section 217C, for construction or reconstruction of any residential building on any land within the area of
the hill station having plinth area
(a) not exceeding two hundred and fifty square metres in the ground floor; or
(b) not exceeding two hundred and fifty square metres in the ground floor and in the
first floor in the aggregate; or

(c) in the case of improvement or enlargement of an existing residential building, the
construction of which does not exceed two hundred and fifty square metres, the remaining
area for such improvement or enlargement of such building including first floor, in the
aggregate,
examine such application with reference to building rules prescribed for the purpose of
this Chapter and the matters specified in sub-section (5) of Section 217-C, and if he is
satisfied that the grant of a licence will not result in the deterioration of scenic beauty of
destruction or the environment and ecosystem of the hill station, he may grant a licence
subject to such terms and conditions as he may think fit to impose, or refuse to grant a
licence:
_________________________
1. Substituted by the Tamil Nadu District Municipalities (Second Amendment) Act, 1998
188
Provided that the licence shall not be refused unless the applicant has been given an
(2) (a) Any person aggrieved by an order of the Executive Authority under sub-section
(1) may, within a period of sixty days from the date on which a copy of the order was
communicated to him, prefer an appeal to the State Government in such form, in such manner
and with such fee, as may be prescribed.
(b) On receipt of an appeal under this sub-section, the State Government shall, after
giving the appellant an opportunity of being heard, pass such orders thereon as they deem fit.
(c) Every order passed by the State Government under this sub-section shall be
final.]
217-E. Power to cancel or suspend licence . (1) 1[The State Government or the
Executive Authority may, at any time, cancel or suspend any licence granted under Section
217-D or Section 217-DD, as the case may be,] if
(a) such licence has been obtained by fraud, misrepresentation or suppression of
material particulars ; or
(b) the holder of the licence has contravened any of the provisions of this Act and in
particular the provisions of this Chapter or any rules made thereunder or any of the terms and
conditions subject to which the licence was granted.
(2) Before cancelling or suspending a licence under sub-section (1), the State
Government or the Executive Authority as the case may be shall give the holder of the
licence, an opportunity of making his representation.
217-F. Period of licence . Every licence granted under 1[Section 217-D or Section
217-DD] as the case may be shall be valid for a period of one year from the date on which it
is granted and if the construction or reconstruction of a building or the user of agricultural
land for non-agricultural purpose, or the engineering, mining or other allied operations for
which the licence is granted, is not commenced within the said period, it shall not be
commenced thereafter unless 1[the State Government or the Executive Authority, as the case
may be], on application made therefor has extended the period of licence.
217-G. Penalties . (1) Whoever within the area of a hill station begins, continues or
completes the construction or reconstruction of a building, or puts to use any agricultural land
to non-agricultural purpose or carries out any engineering, mining or other allied operations
_________________________
189
(a) without a licence ; or

(b) without complying with any of the terms and conditions of a licence ; or
(c) when a licence has been refused ; or
(d) after the expiry of the licence granted 1[under Section 217-D or Section 217-
DD], as the case may be shall be punishable with fine which may extend to five thousand
rupees.
(2) Whoever within the area of a hill station
(a) uses any building constructed or reconstructed for a purpose other than that
specified in the licence ;
(b) puts to use any agricultural land to non-agricultural purpose other than the
purpose for which the use of the land was permitted under the licence, shall be punishable
with fine which may extend to five thousand rupees.
217-H. Penalty for subsequent offence . Whoever, after having been convicted of an
offence under this Chapter, continues to commit such offence, shall be punishable with fine
which may extend to three hundred rupees for each day after the previous date of conviction
during which the offence continues.
217-I. Offences by Companies . (1) If the person committing an offence under this
Chapter is a company, every person, who at the time the offence was committed, was in
charge of, and was responsible to, the company for the conduct of the business of the
company, as well as the company, shall be deemed to be guilty of the offence and shall be
liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to
any punishment provided in this Chapter, if he proves that the offence was committed
without his knowledge or that he exercised all due diligence to prevent the commission of
such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this
Chapter has been committed by a company and it is proved that the offence has been
committed with the consent or connivance of, or is attributable to any neglect on the part of,
any director, manager, secretary or other officer of the company, such director, manager,
secretary or other officer shall also be deemed to be guilty of that offence and shall be liable
to be proceeded against and punished accordingly.
_________________________
190
Explanation . For the purpose of this section ,

(a) "company" means any body corporate and includes a firm, society or other
association of individuals ; and
(b) director in, relation to (i) a firm means a partner in the firm;
(ii) a society or .other association of individuals means the person who is entrusted, under
the rules of the society or other association, with the management of the affairs of the society
or other association, as the case may be.
217-J. Power to stop work . (1) The State Government 1[or the Executive Authority as
the case may be] may, at any time by notice in writing, direct the owner, lessee or .occupier
of any land in a hill station
(a) to stop the construction or reconstruction of any building on such land ; or
(b) to stop the user of any building or land for any purpose ; or
(c) to alter or demolish, within such time as may be specified in the notice, any
building or any part there of, or
(d) to stop the user of any agricultural land for non-agricultural purpose; or
(e) to stop the building, engineering, mining or other allied operations,
if in the opinion of the State Government 1[or the Executive Authority as the case may be,]
the construction or reconstruction of the building or part thereof, the user of the building or
land or the user of any agricultural land for non-agricultural purpose or the carrying out of the
building, engineering, mining or other allied operations is in contravention of any of the
provisions of this Act and in particular, the provisions of this Chapter or the rules made
thereunder or any of the terms and conditions subject to which a licence is granted under this
Chapter.
(2) If any direction. given under sub-section (1) is not complied with, within the time
specified in the notice, the State Government..1[or the Executive Authority as the case may
be] may have such direction carried into effect at the cost of the local authority of the hill
station concerned and the amount thereof shall be recovered from the defaulter by the said
local authority as if it were an arrear of land revenue.
217-K. Review. (1) The State Government may, on application, review any order,
decision or direction made by them including the grant or refusal of a licence, if it appears to
them that any such order, decision or direction or the terms and conditions of the licence
should be modified, annulled or reversed and pass orders accordingly.
_________________________
1 Substituted by Tamil Nadu Act 10 of 1998.
191
(2) No order under this section adversely affecting a person shall be made unless that
person has had a reasonable opportunity of making his representation.
(3) The State Government may stay the operation of any order, decision or direction
made by them including the grant of licence pending the exercise of their power under subsection (1) in respect thereof.
(4) Every application to the State Government for the exercise of their power under
this section shall be made within two months from the date on which the order, decision or
direction made by the State Government including the grant of a licence to which the
application relates was communicated to the applicant :
Provided that the State Government may entertain an application made after the expiration
of the said period of two months, if they are satisfied that the applicant had sufficient cause
for not making such application in time.
217-L. Revision by High Court (1) Any person aggrieved by an order of the State
Government under Section 217-K may, within a period of sixty days from the date on which
a copy of the order was communicated to him, file an application for revision of such order to
the High Court :
Provided that the High Court may, within a further period of thirty days, entertain an
application made after the said period of sixty days, if it is satisfied that the petitioner had
sufficient cause for not making the application within the said period of sixty days.
(2) The application shall be in the prescribed form, shall be verified in the prescribed
manner and shall be accompanied by such fee as may be prescribed.
(3) In disposing the application for revision, the High Court may confirm, cancel or
vary such order :
Provided that no order prejudicial to any party shall be passed unless such party has been
given an opportunity of being heard.
(4) Every order passed under this section shall be final.
217-M. Bar of compensation . No compensation shall be claimed by any person for

any damage or loss sustained by him in consequence of
(a) the refusal to grant any licence by the State Government 1[or the Executive
Authority as the case may be] ;

(b) any terms and conditions subject to which any such licence is granted ;
_________________________
1 Substituted by Tamil Nadu Act 10 of 1998.
192
(c) any direction issued under Section 217-J ;

(d)
any order passed by the State Government under Section 217-K; or
(e) the operation of any of the provisions of this Chapter or the rules made
thereunder.
217-N. Civil Courts not to decide questions under this Chapter. No Civil Court
shall have jurisdiction to decide or deal with any question which is by or under this Chapter
required to be decided or dealt with by the State Government 1[or the Executive Authority as
the case may be]
217-O. Chapter to override other laws . (1) The provisions of this Chapter shall have
effect notwithstanding anything inconsistent therewith contained in this Act or any other law,
custom, usage or contract.
(2) Save as otherwise provided in sub-section (1), the provisions of this Chapter shall,
be in addition to, and not in derogation of, any other provisions of this Act.
217-P. Delegation of powers of Government under this Chapter .(1) The State
Government may, by notification, authorise the Collector to exercise any of the powers
vested in them under any of the provisions of this Chapter in respect of a hill station.
(2) The exercise of any power delegated under sub-section (1) shall be subject to such
restrictions and conditions as may be specified in the notification and subject also to control
and revision by the State Government.
2
[(3) (a) Whenever any power is delegated under sub-section (1) to the Collector of any
district, the State Government may, notwithstanding anything contained in sub-section (3) of
Section 217-C, constitute for such district a Committee called the Committee for
Architectural and Aesthetic Aspects for all the hill stations in that district with such number
of officials and non-officials and having such qualification as may be prescribed.
(b) The terms of office of the non-official members of a Committee constituted
under clause (a) and other matters relating to the conduct of the meeting of the said
Committee including the allowances payable to the nonofficial members shall be such as may
be prescribed.
(c) The provisions of sub-sections (4) and (5) of Section 217-C shall, as far as may
be, apply in relation to a Committee constituted under this sub-
_________________________
2. Inserted by the Tamil Nadu District Municipalities (Amendment) Act, 1997(Tamil
193
section, as they apply in relation to the Committee constituted under clause (a) of sub-section
(3) of Section 217-C.]
1
[217-Q. Power to exempt or relax . The State Government may, if satisfied that it
will not result in the deterioration of scenic beauty or destruction of the environment and
ecosystem of the hill station, by order
(a) exempt, subject to such conditions, if any, as may be specified, in the order, the
Central. Government or the State Government or any building or class of buildings from all
or any of the provisions of this Chapter or Chapter X of this Act ; or
(b) relax, subject to such conditions, if any, as may be specified in the order, any
rule made under this Chapter or Chapter. X of this Act, in favour of the Central Government
or the State Government or in respect of any building or class of buildings.]
VALIDATION PROVISION NOT INCORPORATED IN THE ACT

Validate of acts done or proceedings taken or orders issued . Notwithstanding
anything contained in any law for the time being in force or in any judgment, decree or order
of any Court or other authority, all acts done, proceedings taken or orders issued by the State
Government exempting any building or class of buildings from any of the provisions of the
principal Act or relaxing any of the rules made under Chapter X or Chapter X-A of the
principal Act in respect of any building or class of buildings, during the period commencing
on the 19th day of December 1992 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 done, taken or issued in accordance with law, as if Section 217-Q of the
principal Act, as amended by this Act, had been in force at all material times when such acts,
proceedings or orders were done, taken or issued.
_________________________
1. Section 217-Q substituted by Tamil Nadu Act 52 of 1994.
194
CHAPTER XI
NUISANCES
DANGEROUS STRUCTURES, TREES AND PLACES
218. Precautions in case of dangerous structures . (1) If any structure appears to the
[Executive Authority] to be in a ruinous state and dangerous to the passers-by or to the
occupiers of neighbouring structures, the 1[Executive Authority] may, by notice, require the
owner or occupier to fence off, take down, secure or repair such structure so as to prevent any
danger therefrom.
1
(2) If immediate action is necessary, the 1[Executive Authority] shall himself, before
giving such notice or before the period of such notice expires, fence off, take down, secure or
repair such structure or fence off a -part of any street, or take such temporary measures as he
thinks fit to prevent danger and the cost of doing so shall be recoverable from the owner or
occupier in the manner provided in Section 344.
(3) If in the 2[opinion of the Executive Authority],: the said structure is imminently
dangerous to the inmates thereof, the 1[Executive Authority] shall order the immediate
evacuation thereof and any person disobeying may be removed by any police officer.
219. Precaution in case of dangerous trees . (1) If any tree or any branch of a tree or
the fruit of any tree appears to the 1[Executive Authority] to be likely to fall and thereby
endanger any person or any structure, the 1[Executive Authority] may, by notice, require the
owner of the said tree to secure, lop or cut down the said tree- so as to .prevent any danger
therefrom.
(2) If immediate action is necessary, the 1[Executive Authority] shall himself, before
giving such notice or before the period of such notice expires, secure, lop or cut down the
said tree or remove the fruit "thereof or fence off a part of any street or take such other
temporary measures as he thinks fit to prevent danger, and the cost of so doing shall be
recoverable from. the owner of the tree in the manner provided in Section 344.
_________________________
1. These words were substituted for the word Chairman" by Section 17 (1) of the Tamil
2. These words were substituted for the words "Chairman's opinion" by Section 17(2), -ibid.
195
220. Precautions in case of dangerous tanks, wells, holes, etc.(1) If any tank, pond,
well, hole, stream, dam, bank or other place appears to the 1Executive Authority] to be for
want of sufficient repair, protection or enclosure dangerous to the passers-by or to persons
living in the neighbourhood, the [Executive Authority] may, by notice, require the owner to
fill in, remove, repair, protect or enclose the same as to prevent any danger therefrom.
(2) If immediate action is necessary, he shall before giving such notice or before the
period of notice expires, himself take such temporary measures as he thinks fit to prevent
danger and the cost of doing so shall be recoverable from the owner in the manner provided
in Section 344.
221. Power to stop dangerous quarrying . If yin the opinion of the 1[Executive
Authority], the working of any quarry or the removal of stone, earth or other material from
any place is dangerous to persons residing in or having legal access to the neighbourhood
thereof or creates or is likely to create a nuisance, the 1[Executive Authority] may require the
owner or person having control of the said quarry or place to discontinue working the same or
to discontinue removing stone, earth or other material from such place or to take such order
with such quarry or place as he shall deem necessary for the. purpose of preventing danger or
of abating the nuisance arising or likely to arise therefrom.
222. Precautions against fire . (1) The 1[Executive Authority] may, by notice, require
the owner of any structure, booth or tent partly or entirely composed of, or having any
external roof, verandah, pandal or wall partly or entirely composed of cloth, grass, leaves,
mats, or other highly inflammable materials to remove or alter such tent, booth, structure,
roof, verandah, pandal or wall, or may grant him permission to retain the same on such
conditions as the 1[Executive Authority] may think necessary to prevent danger from fire.
(2) The 1[Executive Authority] may, by notice, require any person using any place for
the storage for private use of timber, firewood, or other combustible things to take special
steps to guard against danger from fire.
(3) Where the 1[Executive Authority] is of opinion that the means of egress from any
building are insufficient to allow of safe exit in the event of fire, he may, with the sanction of
the Council, by notice, require the owner or occupier of the building to alter or re-construct
any staircase in such manner or to provide such additional or emergency staircases as he may
direct ; and when any building, booth or tent is used for purposes of public entertainment he
may require, subject to such sanction as aforesaid, that it shall be provided with an adequate
number
_________________________
196
of clearly indicated exits so placed and maintained as readily to afford the audience ample
means of safe egress, that the seating be so arranged as not to interfere with free access to the
exits and that gangways, passages, and staircases leading to the exits shall, during the
presence of the public, be kept clear of obstructions.
Control over waters, etc.
1223.
Prohibition of construction of wells, tanks, etc., without the permission of the

'[Executive Authority] . (1) No new well, tank, pond, cistern, fountain or the like shall be
dug or constructed without the permission of the 2[Executive Authority].
(2) The 2[Executive Authority] may grant permission subject to such conditions as he
may deem necessary, or may, for reasons to be recorded by him, refuse it.
(3) If any such work is begun or completed without such permission, the 2[Executive
Authority] may either (a) by notice require the owner or other person who has done such work to fill up or
demolish such work in such manner as the 1[Executive Authority] shall direct, or
(b) grant permission to retain such work, but such permission shall not exempt such
owner from proceedings for contravening the provisions of subsection (1).

2
224. Filling in of pools, etc., which are a nuisance . (1) If in the opinion of the
[Executive Authority] (a) any pool, ditch, tank, well, pond, bog, swamp, quarry-hole, drain, cesspool, pit,
water-course, or any collection of water, or

(b) any land on which water may at any time accumulate,
is or is likely to become a breeding-place of mosquitoes or in any other respect a nuisance,

the 2[Executive Authority] may, by notice, require the owner or person having control thereof
to fill up, cover over, weed and stock with larvicidal fish, petrolize, drain or drain off the
same in such manner and with such materials as the 2[Executive Authority] shall direct or to
take such order with the same for removing or abating the nuisance as the 2[Executive
Authority] shall direct.
_________________________
1. The application of this section is omitted in respect of the areas covered under the
Chennai City Metropolitan Development Authority by the Tamil Nadu Act 28 of 1978.
197
(2) If a person on whom a requisition is made under sub-section (1) to fill up, cover
over, or drain off .a well, delivers to the 1[Executive Authority] within the time specified for
compliance therewith written objections to such requisition, the 1[Executive Authority] shall
report such objections to the Council, and shall make further inquiry into the case, and he
shall not institute any prosecution for failure to comply with such requisition except with the
approval of the Council, but the 1[Executive Authority] may nevertheless, if he deems the
execution of the work called for by such requisition to be of urgent importance, proceed in
accordance with Section 339 and, pending the Council's disposal of the question whether the
said well shall be permanently filled up, covered over, or otherwise dealt with, may cause
such well to be securely covered over so as to prevent the ingress of mosquitoes, and in every
such case, the 1[Executive Authority] shall determine with the approval of the Council
whether the expenses of any work already done as aforesaid shall be paid by such owner or
by the 1[Executive Authority] out of the municipal fund or shall be shared, and, if so, in what
proportions.
225. Regulation or prohibition of certain kinds of cultivation .The Council, on the
report of the 2[Director of Public Health], the Health Officer or the Local Medical Officer that
the cultivation of any description of crop, or the use of any kind of manure, or the irrigation
of land in any place within the limits of the Municipality is injurious to the public health may,
with the previous sanction of the 3[State Government] by public notice, regulate or prohibit
the cultivation, use of manure, or irrigation so reported to be injurious :
Provided that when such cultivation or irrigation has been practised during the five years
preceding the date of such public notice with such continuity as the ordinary course of
husbandry admits of, compensation shall be paid from the municipal fund to all persons
interested for any damage caused to them by absolute prohibition.
226. Cleansing of insanitary private tank
4[or
well used for drinking] .(1) The

[Executive Authority] may, by notice, require the owner of or person having control over
any private water-course, spring, tank, well or other place, the water of which is 4[used for
drinking], bathing or washing clothes to keep the same in good repair and to cleanse it of silt,
refuse or vegetation and to
1
_________________________
2. These words were substituted for the words "Sanitary Commissioner" by Section 102 of
1930)..
4. Omitted in respect of Chennai City Metropolitan Development Authority by the Tamil
198
protect it from pollution by surface drainage in such manner as the '[Executive Authority]
may think fit.
(2) If the water of any place which is used for drinking, bathing or washing clothes, as
the case may be, is proved to the satisfaction of the 1[Executive Authority] to be unfit for the
purpose, the 1[Executive Authority] may, by notice, require the owner or person having
control thereof to
(a) refrain from using or permitting the use of such water, or
(b) close or fill up such place or enclose it with a substantial wall or fence.
227. Duty of Council in respect of public well or receptacle of stagnant water . The
Municipal Council shall maintain in a cleanly condition all wells, tanks and reservoirs which
are not private property, and may fill them up or drain them when it appears necessary to do
so-.
2
[227-A. Public wells, etc., open to all . All such wells, tanks and reservoirs when
maintained by the Municipal Council shall be open to use and enjoyment by persons of
whatever caste or creed.]
_ 228. Prohibition against or regulation of washing animals or clothes or fishing or
drinking in public water-courses, tanks, etc .The Council may, in the interests of the
public health, regulate or prohibit the washing of animals, clothes or other things, or fishing
in any' public spring, tank, well, public water-course or part thereof within the Municipality
and may set apart any such place for drinking or for bathing or for washing clothes,. or
animals, respectively, or for any other specified purpose.
229. Provision of public wash-houses . (1) The Council may construct or provide and
maintain public wash-houses or places for the washing of clothes, and may require the
payment of such rents and fees for the use of any such wash-house or place as it may
determine.
(2) The Council may farm out the collection of such rents and fees for any period not
exceeding three years at a time on such terms and conditions as it may think fit.
(3) If a sufficient number of public wash-houses or places be not maintained under subsection (1), the Council may, without making any charge therefor, appoint suitable places for
the exercise by washer-men of their calling.
_________________________
(Amendment) Act, 1929 (Tamil Nadu Act XVII of 1929).
199
230. Prohibition against washing by washermen at unauthorised places . (1) The

Council may, by public notice, prohibit the washing of clothes by washermen in the exercise
of their calling, either within the Municipality or outside the Municipality within three miles
of the boundary thereof, except at
(a) public wash-houses or places maintained or provided under Section 229, or
(b) such other places as it may appoint for the purpose.
(2) When any such prohibition has been made, no person who is by calling a
washerman shall, in contravention of such prohibition, wash clothes, except for himself or
for personal and family service or for hire on and within the premises of the hirer, at any
place within or without municipal limits other than a public wash-house or a place
maintained or appointed under this Act
Provided that this section shall apply only to clothes washed within or to be brought
within the Municipality.
1231.
Prohibition against defiling of water tanks, etc., whether public or private . It

shall not be lawful for any person to
(a) bathe in or in any manner defile the water in any place set apart by the Council
or by the owner thereof for drinking purposes ; or
(b) deposit any offensive or deleterious, matter in the dry bed of any place set apart
as aforesaid for drinking purposes ; or

(c) wash clothes in any place set apart as aforesaid for drinking or bathing ; or
(d) wash any animal or any cooking utensil or wool, skins or other foul or offensive
substance or deposit any offensive or deleterious matter in any place set apart as aforesaid
for bathing or washing clothes ; or
(e) cause or suffer to drain into or upon any place set apart as aforesaid for drinking,
bathing or washing clothes, or cause or suffer anything to be brought thereinto or do

anything whereby the water may be fouled or corrupted.
CONTROL OVER ABANDONED LANDS, UNTRIMMED HEDGES, ETC
232. Untenanted buildings or lands. If any building or land, by reason of
abandonment, disputed ownership or other cause remains untenanted, and thereby, becomes
a resort of idle and disorderly persons or in the opinion of the
_________________________
Nadu Act'28 of 1978.
200
[Executive Authority] becomes a nuisance, the 1[Executive Authority] may, after due inquiry
by notice, require the owner or person claiming to be the owner to secure, enclose, clear or
cleanse the same.
233. Removal of filth or noxious vegetation . The 1[Executive Authority] may by
notice require the owner or occupier of any building or land which appears to him to be in a
filthy or unwholesome state, or overgrown with any thick or noxious vegetation, trees or
undergrowth injurious to health or offensive to the neighbourhood, to clear, cleanse or
otherwise put the land in proper state or to clear away and remove such vegetation, trees or
undergrowth within twenty-four hours or such longer period and in such manner as may be
specified in the notice.
234. Fencing of buildings or lands and pruning of hedges and trees The 1[Executive
Authority] may by notice require the owner or occupier of any building or land near a public
street to
(a) fence the same to the satisfaction of the 1[Executive Authority] ; or
(b) trim or prune any hedges bordering on the said street so that they may not exceed
such height from the level of the adjoining roadway as the 1[Executive Authority] may
determine; or
(c) cut and trim any hedges or trees overhanging the said street and obstructing it or
the view of traffic or causing it damage ; or

(d) lower an enclosing wall or fence which by reason of its height and situation
obstructs the view of traffic so as to cause danger.
CONTROL OVER INSANITARY BUILDINGS

235. Limewashing and cleansing of buildings . The 1[Executive Authority], if it
appears to him necessary for sanitary purposes so to do, may by notice require the owner or
occupier of any building to limewash or otherwise cleanse the building inside and outside-in
the manner and within a period to be specified in the 2[notice].
1
236. Further powers with reference to insanitary buildings .(1) Whenever the
[Executive Authority] considers
(a) that any building or portion thereof is, by reason of its having no plinth, or
having a plinth of insufficient height, or by reason of the want of
_________________________
2. This word was substituted for the word "order" by Section 103 of the Tamil Nadu District
201
proper drainage or ventilation or by reason of the impracticability of cleansing, attended with

danger of disease to the occupiers thereof or to the inhabitants of the neighbourhood, or is, for
any reason, likely to endanger the public health or safety, or
(b) that a block or group of buildings is, for any of the said reasons, or by reason of
the manner in which the buildings are crowded together, attended with such risk as aforesaid,
he may by notice require the owners or occupiers of such buildings or portions of buildings or
at his option, the owners of the land occupied by such buildings or portions of buildings, to
execute such works or to take such measures as he may deem necessary for the prevention of
such danger.
(2) No person shall be entitled to compensation for damages sustained by reason of any
action taken under or in pursuance of this section save when a building is demolished in
pursuance of an order made hereunder, or so far demolished as to require re-construction, in
which cases the Municipal Council shall make compensation to the owner thereof.
(3) When any building is entirely demolished under this section and the demolition
thereof adds to the value of other buildings in the immediate vicinity, the owners of such
other buildings shall be bound to contribute towards the compensation payable to the owner
of the first-named building in proportion to the increased value acquired by their own
property.
(4) When any building is so far demolished under this section as to require re-
construction, allowance shall be made in determining the compensation for the benefit
accruing to the premises from the improvement thereof.
237. Buildings unfit for human habitation . (1) If any building or portion thereof
intended for or used as a dwelling-place appears to the 1[Executive Authority] to be unfit for
human habitation, he may apply to the Council to prohibit further use of such structure for
such purpose ; and the Council may, after giving the owner and occupiers of the structure a
reasonable opportunity of showing cause why such order should not be made, make a
prohibitory order as aforesaid.
(2) When any such prohibitory order has been made, the 1[Executive Authority] shall
communicate the purport thereof to the owner and occupiers of the structure and on expiry of
such period as is specified in the notice, not being less than thirty days after the service of the
notice, no owner or occupier of such structure shall use or suffer it to be used for human
habitation until the 1[Executive Authority] certifies in writing that the causes rendering it
unfit for
_________________________
202
human habitation have been removed to his satisfaction, or the Council withdraws the
prohibition.
(3) When such prohibitory order has remained in operation for three months, the
[Executive Authority] shall report the case to the Council, which shall thereupon consider
whether the structure should not be demolished. The Council shall give the owner not less
than thirty days notice of the time and place at which the question will be considered and the
owner shall be entitled to be heard when the question is taken into consideration.
1
(4) If upon such consideration, the Council is of opinion that the structure has not been
rendered fit for human habitation and that steps are not being taken with due diligence to
render it so fit and that the continuance of the structure is a nuisance or dangerous or
injurious to the health of the public or to the inhabitants of the neighbourhood, it shall record
a decision to that effect, with the grounds of the decision, and the 1[Executive Authority]
shall, in pursuance, of the said decision by notice, require the owner to demolish the
structure...
(5) If the owner undertakes to execute forthwith the works necessary to render the
structure fit for human habitation and the 1[Executive Authority]. considers that it can be so
made fit, the 1[Executive Authority] may postpone the execution of the decision of the
Council for such time not exceeding six months as he thinks sufficient for the purpose of
giving the owner an opportunity of executing the necessary works.
238. Abatement of over-crowding in dwelling-house or dwelling-place . (1) If it

appears to the 1[Executive Authority] that any dwelling-house or other building which is used
as a dwelling-place, or any room in such dwelling-house or building, is so overcrowded as to
endanger the health of the inmates thereof, he may apply to a magistrate, to abate such
overcrowding; and the magistrate after such inquiry as he thinks fit to make, may, by written
order, require the owner of the building, or room, within a reasonable time not exceeding four
weeks to be specified in the said order, to abate such overcrowding by reducing the number
of lodgers, tenants or other inmates of the building or room, or may pass such other order as
he may deem just and proper.
(2) The Council may, by written order, declare what amount of superficia1. and cubic
space shall be deemed for the purposes of sub-section (1) to be necessary for each occupant
of a building or room.
(3) If any building or room referred to in sub-section (1) has been sublet, the landlord of
the lodgers, tenants, or other actual inmates of the same, shall,
_________________________
203
for the purposes of this section, be deemed to be the owner of the building or room.
(4) It shall be incumbent on every tenant, lodger or other inmate of a building or room
to vacate on being required by the owner so to do, in pursuance of any requisition made under
sub-section (1).
CONTROL OVER CERTAIN ANIMALS
239. Prohibition against feeding certain animals on filth . No person shall feed or
permit any animal, which is kept for dairy purpose or may be used for food, to be fed on filth.
240. Prohibition against keeping animal so as to be a nuisance or dangerous . No
person shall keep any animal on his premises so as to be a nuisance or so as to be dangerous.

241. Power to destroy stray pigs and dogs . (1) The Council may, and, if so directed
by the district magistrate, shall, give public notice that unlicensed pigs or dogs straying
within specified limits will be destroyed.
(2) When such notice has been given, any person may destroy, in any manner not
inconsistent with the terms of the notice, any unlicensed pig or dog (as the case may be)
found straying within such limits.
GENERAL
1
242. Power of [Executive Authority] to use or sell materials of dangerous structure
taken down, etc., and procedure when there is no owner or occupier. (1) When the
1
[Executive Authority] takes down any structure or part thereof or cuts down any tree or
hedge or shrub or part thereof or removes any fruit in virtue of his powers under this Chapter,
the 1[Executive Authority] may sell the materials or things taken down, cut down or removed,
and apply the proceeds in or towards payment of the expenses incurred.
(2) If, after reasonable inquiry, it appears to the 1[Executive Authority] that there is no
owner or occupier to whom notice can be given under any section in this Chapter, he may
himself take such order with the property mentioned in such section as may appear to him to
be necessary and may recover the expense incurred by the sale of such property (not being
land) or of any portion thereof.
243. Limitation of compensation . No person shall be entitled save as provided in
Sections 224, 225 and 236 to compensation for any damages sustained by reason of any
action taken by the Municipal Authorities in pursuance of their powers under this Chapter.
_________________________
204
CHAPTER XII.
LICENCES AND FEES.
1
[GENERAL EXEMPTION.]
1[244.
Government and Market Committees not to obtain licences and permissions

. Nothing in this Act or in any rule, by-law or regulation made thereunder shall be
construed as requiring the taking out of any licence or the obtaining of any permission under
this Act or any such rule, by-law or regulation in respect of any place in the occupation or
under the control of the Central or the 2[State] Government or of a market committee
established under the Madras Commercial Crops Markets Act, .1933 (Tamil Nadu Act XX of
1933)*, or in respect of any 3[Government] property or of any property belonging to such
market committee.]
KEEPING OF ANIMALS.
245. Licences for places in which animals are kept . (1) The owner or occupier of any
stable, veterinary infimary, stand, shed, yard, or other place in which quadrupeds are kept or
taken in for purposes of profit 4[shall apply to the Executive Authority for a licence not less
than thirty and not more than ninety days before the opening of such place or the
commencement of the year for which the licence is sought to be renewed, as the case may
be.]
(2) The 5[Executive Authority] may, by an order and under such restrictions and
regulations as he thinks fit, grant or refuse to grant such licence :
_________________________
1. This heading and section 244 were substituted for the original heading and section 244 by
section 14 of the Tamil Nadu District Municipalities (Third Amendment) Act, 1942
(Tamil Nadu Act XXXVIII of 1942), re-enacted permanently with specified
modifications by section 3 of, and the Schedule to, the Tamil Nadu Re-enacting (No. III)
2. This word was substituted for the word "Provincial" by the Adaptation Order, 1950.
3. This word was substituted for "Crown" by ibid.
4. These words were substituted for the words "shall" in the first month of every year, or in
the case of a place to be newly opened, within one month before the opening of such
place, apply to the Executive Authority for a licence for the use of the same for any such
purpose of profit" by section 15 of the Tamil Nadu District Municipalities (Third
with specified modifications by section 3 of, and the Schedule to, the Tamil Nadu Reenacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948).
5. These words were substituted for the word "Chairman" by section 17 (1) of the Tamil
*See now, the Tamil Nadu Agricultural Produce Markets Act, 1959 (Tamil Nadu Act 23 of
1959).
205
Provided that this section shall not apply to any such place licensed as a place of public
entertainment or resort under the 1[Tamil Nadu] Places of Public Resort Act, 1888 (1[Tamil
Nadu] Act II of 1888).
(3) No person shall, without or otherwise than in conformity with a licence, use any
place for such a purpose.
246. General powers of control over stables, cattle-sheds and cow-houses . (1) All
stables cattle-sheds, and cow-houses shall be under the survey and control of the 2[Executive
Authority] as regards their site, construction, materials and dimensions.
(2) The 2[Executive Authority] may, by notice, require that any stable, cattle-shed or
cow-house, be altered, paved, drained, repaired, disinfected or kept in such a state as to admit
of its being sufficiently cleaned or be supplied with water, or be connected with a sewer, or
be demolished.
(3) Every such notice shall be addressed to the owner of the building or land to which
the stable, cattle-shed or cow-house belongs, or for the use of the occupants of which the
same was constructed or is continued.
(4) The expense of executing any work in pursuance of any such notice shall be borne
by the said owner.
247. Power to direct discontinuance of use of buildings as stable, cattle-shed or cowhouse . If any stable, cattle-shed or cow-house is not constructed or maintained in the
manner required. by or under this Act, the 2[Executive Authority] may, by noice, direct that
the same shall no longer be used as a stable, cattle-shed or cow-house. Every such notice
shall state the grounds on which it proceeds.
3
[248. ***]
INDUSTRIES AND FACTORIES
249. Purposes for which places may not be used without licence. (1) The Council may
publish a notification in the district gazette and by beat of drum that no place within
municipal limits or at a distance within three miles
_________________________
1. The word "Madras" in the short title was inserted by section 3 of, and the Second
Schedule to, the Tamil Nadu Repealing Amending Act, 1955 (Tamil Nadu Act XXXVI of
1955). For the word as so inserted and the word "Madras" in the citation the words
"Tamil Nadu" were substituted by the Tamil Nadu Adaptation of Laws Order, 1969, as
amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
3. This section was omitted by section 104 of the Tamil Nadu District Municipalities
206
of such limits shall be used for any one or more of the purposes specified in Schedule V
without the 1[licence of the Executive Authority] and except in accordance with the
conditions specified therein:
2
[Provided that no such notification shall take effect

(a) until sixty days from the date of publication, and
(b) except with the previous sanction of the 3 [State Government] in any area outside
the municipal limits.]

(2) The owner or occupier of every such place shall, within thirty days of the
publication of such notification, apply to the 4[Executive Authority] for a licence for the use
of such place for such purpose.
(3) The 4[Executive Authority] may, by an order and under such restrictions and
regulations as he thinks fit, grant or refuse to grant such licence.
(4) Ever such licence shall expire at the end of the year unless for special reasons the
4
[Executive Authority] considers it should expire at an earlier date, when it shall expire at
such earlier date as may be specified therein.
(5) Applications for renewal of such licences shall be made 5[not less than thirty and
not more than ninety days] before the end of every year and applications for licences for
places to be newly opened shall be made 5[not less than thirty and not more than ninety days]
before they are opened.
6
[(6) Where a licence is granted or renewed under this section for the use of any place
outside the municipal limits, the Municipal Council shall pay to the panchayat, if any, having
jurisdiction over such place, or if there is no such panchayat, to the district board having such
jurisdiction, such portion of the fee received for the grant or renewal of the licence as the
7
[State] Government may, by general or special order, direct.]
_________________________
1. These words were substituted for the words "Chairman's licence" by section 17(2) of the
Tamil Nadu District Municipalities (Amendment). Act, 1933 (Tamil Nadu Act XV of
1933).
2. This proviso was substituted for the original proviso by section 100 of the Tamil Nadu
Nadu District Municipalities (Amendment) Act,. 1933 (Tamil Nadu Act XV of 1933).
5. These words were substituted for the words "not less than thirty days," by section 16 (i) of
the Tamil Nadu District Municipalities (Third Amendment) Act, 1942 (Tamil Nadu Act
XXXVIII of 1942), re-enacted permanently with specified modifications by section 3 of,
of 1948).
6. This sub-section was added by section 16(ii) ibid.
207
250. Application to be made for construction, establishment or installation of factory,

workshop or work-place in which steam or other power is to be employed . (1) Every
person intending
(a) to construct or establish any factory, workshop or work-place in which it is
proposed to employ steam-power, water-power or other mechanical power or electrical

power, or
(b) to install in any premises any machinery or manufacturing plant driven by steam,
water or other power as aforesaid, 1[not being machinery or manufacturing plant exempted by
rules] shall, before beginning such construction, establishment or installation, make an
application in writing to the Municipal Council for permission to undertake the intended
work.
2
(2) The application 3[shall specify the maximum number of workers proposed to be
4
[***] employed 5[on any day] in the factory, workshop, workplace or premises and] shall be
accompanied by
(1) a plan of the factory, workshop, work-place or premises prepared in such manner
as may be prescribed by rules made in this behalf by the 6[State Government], and
(ii) such particulars as to the power, machinery, plant or premises as the Municipal
Council may require by by-laws made in this behalf.]
(3) The Municipal Council shall, as soon as may be after the receipt of the application ,(a) grant the permission applied for, either absolutely or subject to such conditions
as it thinks fit to impose ; or
(b) refuse permission, if it is of opinion that such construction, establishment or
installation is objectionable by reason of the density of the population in the neighbourhood

or that it is likely to cause a nuisance.
_________________________
1. These words were inserted by section 17 (i) of the Tamil Nadu District Municipalities
permanently with specified modifications by section 3 of, and the Schedule to, the Tamil
2. This sub-section was substituted for the original sub-section by section 106 (i) of the
3. These words were inserted by section 17 (ii) of the Tamil Nadu District Municipalities
4. The word "simultaneously" was omitted by the Schedule to the Tamil Nadu Re-enacting
(No. III) Act, 1948 (Tamil Nadu Act IX of 1948).
5. These words were substituted for the words "at any time" by ibid.
by the Adaptation Order of 1937, and the word "State" was substituted for "Provincial" by
208
[(4) Before granting permission under sub-section (3), the Municipal Council
(a) shall 2[if more than nine workers are proposed to be 3[***] employed 4[on any
day] in the factory, workshop, work-place or premises] obtain the approval of the Inspector of
Factories appointed under the Indian Factories Act, 1911 5(Central Act XII of 1911), having
jurisdiction in the area of the Municipality, or if there is more than one such Inspector, of the
Inspector designated by the 6[State Government] in this behalf by general or special order, as
regards the plan of the factory, workshop, work-place or premises with reference to
(i) the adequacy of the provision for ventilation and light ;
(ii) the-sufficiency of the height and dimensions of the rooms and doors ;
(iii) the suitability of the exits to be used in case of fire ; and
(iv) such other mattes as may be prescribed by rules made by the
[State
Government] ; and
(b) shall consult and have due regard to the opinion of the municipal health officer
where the Municipal Council employs such an officer and of the 7[District Health Officer] in
other cases, as regards the suitability of the site of the factory, workshop, work-place or
premises for the purpose specified in the application].
8
[(5)] More than nine workers shall not be 9[***] employed

factory, workshop, work-place or premises, unless the permission
10
[on any day] in any
_________________________
1. This sub-section was substituted for the original sub-section by section 106 (ii) of the
2. These words were inserted by section 17 (iii) of the Tamil Nadu District Municipalities
(No. III) Act, 1948 (Tami Nadu Act IX of 1948).
4. These words were substituted for the words "at any time" by ibid.
5. See now the Factories Act, 1948 (Central Act LXIII of 1948).
7. These words were substituted for the words "district medical officer" by section 17 (iv) of
the Tamil Nadu District Municipalities (Third Amendment) Act, 1942 (Tamil Nadu Act
of 1948).
8. Sub-sections (5) and (6) and the Explanation were substituted for original sub-section (5)
by section 17 (v), ibid.
(No. III) Act, 1948 (Tamil Nadu Act IX of 1948).
10. These words were substituted for the words "at any time" by ibid
209
granted in respect thereof under sub-section (3) authorises such employment, or unless fresh
permission authorising such employment has been obtained from the Municipal Council.
Before granting such fresh permission, the Council shall obtain the approval of the Inspector
of Factories referred to in clause (a) of sub-section (4) as regards the plan of the factory,
workshop, work-place or premises, with reference to the matters specified in that clause.
(6) The grant of permission under this section
(a) shall, in regard to the replacement of machinery, the levy of fees, the
conditions to be observed and the like, be subject to such restrictions and control as may be
prescribed ; and
(b) shall not be deemed to dispense with the necessity for compliance with the
provisions of sections 197 and 199 or sections 208 and 209, as the case may be.
Explanation . The word "worker" in sub-sections (2), (4) and (5) shall, in relation to
any factory, work-shop, work-place or premises, have the same meaning in the Factories
Act, 1934. (Central Act XXV of 1934)1]
2
[(7) Save as otherwise specially provided in this Act, if orders on an, application for
permission under sub-section (1) are not received by the applicant within sixty days after the
receipt of the application by the Executive Authority, permission shall be deemed to have
been granted subject to the law, rules, bylaws, regulations and all conditions ordinarily
imposed.
(8) Nothing contained in clause (a) of sub-section (4) and sub-section (5) shall apply if
the approval to the factory, work-shop, work-place or premises referred to therein, has
already been obtained under the provisions of any law relating to factories for the time being
in force.]
251. Council may issue directions for abatement of nuisance caused by steam or
other power . (1) If, in any factory, workshop or work-place in which steam-power,
water-power or other mechanical power or electrical power is used, nuisance is in the
opinion of the Municipal Council caused by reason of the particular kind of fuel employed or
by reason of the noise or vibration created, the Municipal Council may issue such directions
as it thinks fit for the abatement of the nuisance within a reasonable time to be specified for
the purpose.
_________________________
1. See now the Factories Act, 1948 (Central Act LXIII of 1948).
2. These sub-sections were added by section 3 (i) of the Tamil Nadu Local Authorities'
Laws (Amendment) Act, 1974 (Tamil Nadu Act 39 of 1974).
210
(2) If there has been willful default in carrying out such directions or if abatement is
found impracticable, the Municipal Council may
(a) prohibit the use of the particular kind of fuel employed; or
(b) restrict the noise or vibration by prohibiting the working of the factory,
work-shop or work-place between the hours of 9.30 p.m. and 5.30 a.m.
252. Power of the 1[State Government] to pass orders or give directions to Municipal
Council . The 1[State Government] may, either generally or in any particular case, make
such order or give such directions as 2[they may deem fit] in respect of any action taken 3[or
omitted to be taken] 4[***] under section 250 or section 251.
253. The 5[Executive Authority] may enter any factory, work-shop or work-place .
(1) The 5[Executive Authority] or any person authorised by him in this behalf may enter any
factory, workshop or work-place
(a) at any time between sunrise and sunset;
(b) at any time when any industry is being carried on; and
(c) at any time by day or by night, if he has reason to believe that any offence is
being committed under section 250 or section 251.
(2) No claim shall lie against any person for any damage or inconvenience necessarily
caused by the exercise of powers under this section or by the use of any force neces Cary for
the purpose of effecting an entrance under this section.
SLAUGHTERING
254. Provision of Municipal slaughter-houses . (1) The Municipal Council shall
provide a sufficient number of places for use as municipal slaughterhouses and may charge
rents and fees for their use 6[at such rates as it may think fit.]
_________________________
by the Adaptation Order of 1937and the word "State" was substituted for "Provincial" by
2. These words were substituted for the words "he may deem fit" by the Schedule to the
3. These words were inserted by section 107 (i), ibid.
4. The words "by the Municipal Council" were omitted by section 107 (ii), ibid.
6. These words were added by section 18 (i) of the Tamil Nadu District Municipalities
Nadu Re-enacting (No. III) 1948 (Tamil Nadu Act IX of 1948).
211
[(2)] The Council may
(a) place the collection of such rents and fees under the management of such
persons as may appear to it proper ; or
(b) farm out such collection for any period not exceeding three years at a time and
on such terms and conditions as it may think fit.]

(3) Municipal slaughter-hoses may be situated within, or with the sanction of the 2[State
Government], without the Municipality.
255. Licence for slaughter-houses . (1) The owner of any place 3[within municipal
limits or at a distance within three miles of such limits] which is used as a slaughter-house for
the slaughtering of animals or for the skinning or cutting up of any carcasses, 4[***] 5[shall
apply to the Executive Authority for a licence not less than thirty and not more than ninety
days before the opening of such place as a slaughter-house or the commencement of the year
for which the licence is sought to be renewed, as the case may be] :
6
[Provided that this sub-section shall not take effect in any area outside the municipal
limits except with the previous sanction of the 2[State Government].]
(2) The 7[Executive Authority] may, by an order and subject to such restrictions and
regulations as to supervision and inspection and as he thinks fit, grant or refuse to grant such
licence.
256. Slaughter of animals during festivals and ceremonies .The 7[Executive
Authority] may allow any animal to be slaughtered in such places as he thinks fit on
occasions of festivals and ceremonies or as a special measure.
_________________________
1. This sub-section was substituted for original sub-section (2) buy section 18 (ii), the
Tamil Nadu District Municipalities (Third Amendment) Act, 1942 (Tamil Nadu Act
and the Schedule to, the Tamil Nadu Re-enacting (No. III) 1948 (Tamil Nadu Act IX of
1948).
2. The words "Provincial Government" were substituted for the words "Local
"Provincial" by the Adaptation order of 1950.
3. These words were substituted for the words "in the Municipality" by section 108 (1) of
1930).
4. The words " or any place within three miles of the municipal limits wich is used as a
slaughterhouse for the slaughtering of animals intended for food to be consumed within
the Municipality" were omitted by ibid.
5. These words were substituted for the words "shall in the first month of every year, or in
the case of a place to be newly opened, one month before the opening of the same, apply
to the Executive Authority for a licence" by section 19 of the Tamil Nadu District
Municipalities (Third Amendment) Act, 1942 (Tamil Nadu Act XXXVIII of 1942), reenacted permanently with specified modifications by section 3 of, and the Schedule to,
the Tamil Nadu Re-enacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948).
6. This proviso was added by section 108(2) of the Tamil Nadu District Municipalities
212
257. Slaughter of animals for sale as food .No person shall slaughter within the
Municipality, except in a public or licensed slaughter-house, any cattle, horse, sheep, goat or
pig for sale as food or skin or cut up any carcass without or otherwise than in conformity with
a licence from the 1[Executive Authority] or dry or permit to be dried any skin in such a
manner as to cause a nuisance :
Provided that the 1[Executive Authority] may authorise any person to slaughter, without
licence and without the payment of any fee, any animal for the purpose of a religious
ceremony.
THE MILK TRADE
258. Regulation of milk trade . (1) No person shall, without or otherwise than in
conformity with a licence from the 1[Executive Authority] ,
(a) carry on within the Municipality the trade or business of a dealer in or importer or
seller or hawker of milk or dairy-produce ;

(b) use any place in the Municipality for the sale of milk or dairy-produce:
Provided that no such licence shall be given to any person who is suffering from a
dangerous disease.
(2) Such licence may be refused or may be granted on such conditions as the
1
[Executive Authority] may deem necessary which may extend to the construction,
ventilation, conservancy, supervision and inspection of the premises, whether within or
without municipal limits, where the animals from which the milk-supply is derived are kept.
MARKETS, BUTCHERS, FISHMONGERS, HAWKERS
259. Public Markets . All markets which are 2[acquired], constructed, repaired or
maintained out of the municipal fund shall be deemed to be public markets; '[and such
markets shall be open to persons of whatever caste or creed.]
260. Powers in respect of Public Markets . (1) The Council may provide places for
use as Public Markets.
_________________________
2. This word was inserted by section 109 of the Tamil Nadu District Municipalities
3. A semi colon was substituted for the full stop at the end of the original section and these
words were added by section 4 of the Tamil Nadu District Municipalities (Amendment)
Act, 1939 (Tamil Nadu Act XVII of 1929).
213
[(2) The Council may in any public market levy any one or more of the following fees
at such rates and may place the collection of such fees under the management of such persons
as may appear to it proper or may farm out such fees 2[for any period not exceeding three
years at a time and] on such terms and subject to such conditions as it may deem fit:
(a) fees for the use of or, for the right to expose goods for sale in, such markets ;
(b) fees for the use of shops, stalls, pens or stands in such markets ;
(c) fees on vehicles or pack-animals carrying, or on persons bringing, goods for sale
in such markets ;
(d) fees on animals brought for sale into, or sold in, such markets ; and
(e) licence fees on brokers, commission agents, weighmen and measures practising
their calling in such markets.]

(3) The Council may, with the sanction of the 3[State Government], close any public
market or part thereof.
261. Control of the 4[Executive Authority] over Public Markets .(1) No person shall,
without the permission of the 4[Executive Authority], or if the 5[fees] have been farmed out,
of the farmer, sell or expose for sale any animal or article within any public market.
(2) The 4[Executive Authority] may expel from any public market any person who or
whose servant has been convicted of disobeying any by-laws at the time in force in such
market and may prevent such person from further carrying on by himself or his servants or
agents, any trade or business in such market, or occupying any shop, stall or other place
therein and may determine any lease or tenure which such person may possess in any such
shop, stall or place.
_________________________
1. This sub-section was substituted for the original sub-section by section 110 of the Tamil
2. These words were inserted by section 20 of the Tamil Nadu District Municipalities (Third
with specified modifications by section 3 of, and the Schedule to, the Tamil Nadu Reenacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948).
by the Adaptation Order of 1937 and the word "State" was substituted for "Provincial by
5. This word was substituted for the words "rents and fees" by section 111 of the Tamil
214
1[262.
Licence for Private Market . (1) No person shall open a new Private Market or
continue to keep open a Private Market unless he obtains from the Council a licence to do so.
(2) Application for such licence shall be made by the owner of the place in respect of
which the licence is sought 2[not less than thirty and not more than ninety days before such
place is opened as a market, or the commencement of the year for which the licence is sought
to be renewed], as the case may be.
(3) The Council shall, as regards Private Markets already lawfully established and may,
at its discretion as regards new Private Markets, grant the licence applied for subject to such
regulations as to supervision and inspection and to such conditions as to sanitation, drainage,
3
[water-supply], width of paths and ways, weights and measures to be used, and rents and
fees to be charged in such market as the Council may think proper ; or the Council may
refuse to grant any such licence for any new Private Market. The Council may, however, at
any time, for breach of the conditions thereof, suspend or cancel any licence which has been
granted under this section. The Council may also modify the conditions of the licence to take
effect from a specified date.
(4) When a licence is granted, refused, suspended, cancelled or modified under this
section, the Council shall cause a notice of such grant, refusal, suspension, cancellation or
modification in English and 4[in a regional language] of the district to be posted in some
conspicuous place at or near the entrance to the place in respect of which the licence was
sought or had been obtained.
(5) Every licence granted under this section shall expire at the end of the year.]
5
[262-A. Fee for licence . When a licence granted under section 262 permits the levy of
any fees of the nature specified in sub-section (2) of section 260, a fee not exceeding fifteen
per centum of the gross income of the owner
_________________________
1. This section was substituted for the original section by section 112, of the Tamil Nadu
2. These words were substituted for the words "not less than six weeks before such place is
opened as a market or before the commencement of the year for which the licence is
sought" by section 21 of the Tamil Nadu District Municipalities (Third Amendment) Act,
1942 (Tamil Nadu Act XXXVIII of 1942), re-enacted permanently with specified
modifications by section of, and the Schedule to, the Tamil Nadu Re-enacting (No. III)
4. These words were substituted for the words "a vernacular language" by section 3 of, and
the second Shedule to, the Tamil Nadu Repealing and Amending Act, 1955 (Tamil Nadu
Act XXXVI of 1955).
5. This section was inserted by section 113 of the Tamil Nadu District Municipalities
215
from the market in the preceding year shall be charged by the Municipal Council for such
licence.]
263. Sale in unlicensed Private Markets . It shall not be lawful for any person to sell
or expose for sale any animal or article in any unlicensed Private Market.
264. Powers of Council in respect of Private Markets . The Council may by notice
require the owner, occupier, or farmer of any Private Market to
(a) construct approaches, entrances, passages, gates, drains and cesspits for such
market and provide it with latrines of such description and in such position and number as the
Council may think fit;
(b) roof and pave the whole or any portion of it or pave any portion of the floor with
such material as will in the opinion of the Council secure imperviousness and ready
cleansing;
(c) ventilate it properly and provide it with a supply of water;
(d) provide passages of sufficient width between the stalls and make such alterations
in the stalls, passages, shops, doors or other parts of the market as the Council may direct;
and
(e) keep it in a cleanly and proper state and remove all filth and refuse therefrom.
265. Suspension or refusal of licence in default . (1) If any person after notice given
to him in that behalf by the -Council fails within the period and in the manner laid down in
the said notice to carry out any of the works specified in section 264, the Council may
suspend the licence of the said person, or may refuse to grant him a licence, until such works
have been completed.
(2) It shall not be lawful for any person to open or keep open any such market after
such suspension or refusal.
266. Prohibition against nuisances in Private Markets . No owner, occupier, agent or
manager in charge of any Private Market, or of any shop, stall, shed or other place therein
shall keep the same so that it is a nuisance or fail to cause anything that is a nuisance to be at
once removed to a place to be 1[specified] by the Council.
_________________________
1. This word was substituted for the word "notified" by section 2 (ii) of the Tamil Nadu
District Municipalities and Local Boards (Second Amendment) Act, 1944 (Tamil Nadu
Act XVIII of 1944), re-enacted permanently by section 2 of, and the First Schedule to, the
Tamil Nadu Re- enacting and Repealing (No. 1) Act, 1948 (Tamil Nadu Act VII of 1948).
216
267. Power to close Private Markets . The Council or any officer duly authorised by it
in that behalf may close any Private Market in respect of which no licence has been applied
for or 1[***] the licence for which has been refused, withheld or suspended 2[or which is held
or kept contrary to the provisions of this Act.]
3[267-A.
Acquisition of rights of private persons to hold Private Markets . (1) A

Municipal Council may acquire the rights of any person to hold a Private Market in any place
and to levy fees therein. The acquisition shall be made under the Land Acquisition Act, 1894
(Central Act I of 1894) and such rights shall be deemed to be land for the purpose of that Act.
(2) On payment by the Municipal Council of the compensation awarded under the said
Act in respect of such property and any other charges incurred in acquiring it, the rights of
such person to hold a Private Market and to levy fees therein shall vest in the Municipal
Council.]
268. Duty of expelling lepers, etc., from markets and power to expel disturbers .
The person in charge of a market shall prevent the entry therein or expel therefrom any
person suffering from leprosy in whom the process of ulceration has commenced or from any
infectious or contagious disease who sells or exposes for sale therein any article or who, not
having purchased the same, handles any articles exposed for sale therein, and he may expel
therefrom any person who is creating a disturbance therein.
269. Butcher's, fishmonger's and poulterer's licence. (1) No person shall, without or
otherwise than in conformity with a licence from the 4[Executive Authority], carry on the
trade of a butcher, fishmonger or poulterer, or use any place for the sale or flesh of fish
intended for human food in any place within municipal limits or at a distance within three
miles of such limits :
Provided that no licence shall be required for a place used for the selling or storing for sale
of preserved flesh or fish contained in airtight and hermetically sealed receptacles :
5
[Provided further that no licence shall be required for any place included in a public
market as defined in section 167 of the 6[Tamil Nadu] Local Boards Act, 19207(6[Tamil
Nadu] Act XIV of 1920).]
_________________________
1. The words "any Private Market" were omitted by section 114 of the Tamil Nadu District
2. These words were added by ibid.
3. This section was inserted by section 115 ibid.
5. This proviso was added by section 116, of the Tamil Nadu District Municipalities
(Amendment) Act, 1930 (Tamil Nadu Act x of 1930).
7. Now the Tamil Nadu District Boards Act, 1920 (Tamil Nadu Act XIV of 1920).
217
(2) The 1[Executive Authority] may, by an order and subject to such restrictions as to
supervision and inspection as he thinks fit, grant or refuse to grant such licence.
(3) Every such licence shall expire at the end of the year in which it is granted unless
for special reasons the 1[Executive Authority] considers it should expire at an earlier date,
when it shall expire at such earlier date as may be specified therein.
270. Power to prohibit or regulate sale of articles in public streets .The 1[Executive
Authority] may, with the sanction of the Council, prohibit by public notice or licence, or
regulate the sale or exposure for sale, of any 2[animals or] articles in or on any public street or
part thereof.
3[270-A.
Decision of disputes as to whether places are markets.
If any question arises whether any place where persons assemble for the sale or purchase
of articles of food or clothing, of livestock or poultry, of cotton, groundnut or other industrial
crops or of any other raw or manufactured products is a market or not the Municipal Council
shall make a reference to the 4[State Government] and the decision of the 4[State
Government] on the question shall be final.]
5
[CART-STANDS]
5
[270-B. Provision of public cart-stands, etc. . (1) The Municipal Council may
construct or provide 6[and maintain] public landing places, halting places and cart-stands and
may levy fees for the use of the same.
7
[(1-A) The Council may
(a) place the collection of any such fees under the management of such persons as
may appear to it proper; or
_________________________
2. These words were inserted by section 117 of the Tamil Nadu District Municipalities
3. This section was inserted by section 118, ibid.
4. The words "Provincial Government" were substituted for the words "Local Government "
5. Sections 270-B to 270-E and the heading thereto were inserted by section 118 of the
6. These words were inserted by section 2 (1) of the Tamil Nadu District Municipalities and
Local Boards (Amendment) Act, 1941 (Tamil Nadu Act XII of 1941), re-enacted
permanently by section 2 of, and the First Schedule to, the Tamil Nadu Re-enacting (No.
II) Act, 1948 (Tamil Nadu Act VIII of 1948).
7. Sub-sections (1-A) and (1-B) were inserted by section 2 (ii) ibid.
218
(b) farm out the collection of any such fees for any period not exceeding three years
at a time and on such terms and conditions as it may think fit.
(1-B) Any agreement entered into by a Municipal Council, farming out the collection of
such fees for a period, not exceeding three years, commencing on or after the 1 st April 1941,
shall be valid, notwithstanding that such agreement was entered into before the
commencement of the Tamil Nadu District Municipalities and Local Boards (Amendment)
Act, 1941 (Tamil Nadu Act XII of 1941).]
(2) A statement in English and a vernacular language of the district of the fees fixed by
the Council for the use of such place shall be put up in a conspicuous part thereof.
Explanation . A cart-stand shall, for the purposes of this Act, include a stand for
carriages 1including motor vehicles within the meaning of the Indian Motor Vehicles Act,
19142 and animals.]
3
[270-C. Prohibition of use of public place or sides of public street as cart-stand,

etc.. Where a Municipal Council has provided a public landing place, halting place or cartstand, the 4[Executive Authority] may prohibit the use for the same purpose by any person
within such distance thereof, as may be determined by the Municipal Council, of any public
place or the sides of any public street.]
5
[270-D. Recovery of cart-stand fees, etc.. (1) If the fee leviable under sub-section (1)
of section 270-B in respect of a vehicle or animal is not paid on demand, the person
appointed to collect such fee may seize and detain such portion of the appurtenances or load
of such vehicle or animal as will, in his opinion, suffice to defray the amount due ; in the
absence of any such appurtenances or load or in the event of this value being insufficient to
6
[defray the amount] due, he may seize and detain the vehicle or animal.
_________________________
1. These words were inserted by Schedule-I to the Tamil Nadu Motor Vehicles Taxation
2. See now, the Motor Vehicles Act, 1988 (Central Act of 1988).
3. Section 270-B to 270-E and the heading thereto were inserted by section 118 of the Tamil
5. This section was substituted by Schedule I to the Tamil Nadu Motor Vehicles Taxation
Act, 1931 (Tamil Nadu Act III of 1931), for the original section 270-D which was
inserted by section 118 of the Tamil Nadu District Municipalities (Amendment) Act,
6. These words were substituted for the words 'defray their amount" by section 10 (1) of the
Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1932 (Tamil Nadu Act V of
1932).
219
(2) All property seized under sub-section (1) shall be sent within twenty-four hours to
1
the [Executive Authority] or to such person as he may have authorised to receive and sell
such property and the 1[Executive Authority] shall forthwith give notice to the proprietor of
the property seized, or, if the proprietor is not known, or is not resident within the
Municipality to the person who was in, charge of the said property at the time when it was
seized, or if such person cannot be found, publish by beat of drum, that after the expiry of
two days, exclusive of Sunday, from the date of service or publication of such notice, the
property will be sold by auction at a place to be specified in the notice.
(3) If, at any time before the sale has begun, the amount due on account of the fee,
together with a sum of four annas on account of charges incurred in connection with the
seizure and detention, is tendered to the 1[Executive Authority] or other person authorised as
aforesaid, the property seized shall be forthwith released.
(4) If no such tender is made, the property may be sold and the proceeds of the sale
applied to the payment of-
(i) the amount due on account of the fee ;

(ii) such penalty not exceeding the amount of the fee as the 1[Executive Authority]
may direct; and

(iii) a sum of eight annas on account of charges incurred in connexion with the
seizure, detention and sale.]

2
[270-E. Licence for private cart-stand . (1) No person shall open a new private cartstand or continue to keep open a private cart-stand unless he obtains from the Council a
licence to do so.
(2) Application for such licence shall be made by the owner of the place in respect of
which the licence is sought 3[not less than thirty and not more than ninety days before the
opening of such place as a cart-stand, or the commencement of the year for which the licence
is sought to be renewed], as the case may be.
_________________________
2. Section 270-B to 270-E and the heading thereto were inserted by section 118 of the Tamil
3. These words were substituted for the words "not less than six weeks before such place is
opened as a cart-stand or before the commencement of the year for which the licence is
sought" by section 22 of the Tamil Nadu District Municipalities (Third Amendment) Act
1942 (Tamil Nadu Act XXXVIII of 1942, re-enacted permanently with specified
modifications by section 3 of, and the Schedule to, the Tamil Nadu Re-enacting (No. III)
220
(3) The Council shall as regards private cart-stands already lawfully established and
may, at its discretion, as regards new private cart-stands, grant the licence applied for subject
to such regulations as to supervision and inspection and to such conditions as to conservancy
as the Council may think proper; or the Council may refuse to grant any such licence for any
new private cart-stand. The Council may, however, at any time for breach of the conditions
thereof suspend or cancel any licence which has been granted under this section. The Council
may also modify the conditions of the licence to take effect from a specified date.
(4) When a licence is granted, refused, suspended, cancelled or modified under this
section, the Council shall cause a notice of such grant, refusal, suspension, cancellation or
modification, in English and a vernacular language of the district to be pasted in some
conspicuous place at or near the entrance to the place in respect of which the licence was
sought or had been obtained.
(5) The Council may levy for every licence granted under this section a fee not
exceeding three hundred rupees per annum.

(6) Every licence granted under this section shall expire at the end of the year.]
INSPECTION OF PLACES FOR SALE, ETC.

271. Duty of 1[Executive Authority] to inspect . It shall be the duty of the 1[Executive
Authority] to make provision for the constant and vigilant inspection of animals, carcasses,
meat, poultry, game, flesh, fish, fruit, vegetables, corn, bread, flour, milk, ghee, butter, oil
and any other articles exposed or hawked about for sale or deposited in or brought to any
place for the purpose of sale or preparation for sale.
272. Powers of 1[Executive Authority]for purposes of inspection.(1) The 1[Executive
Authority] or any person authorized by him in writing for the purpose may without notice
enter any slaughter-house or any place where animals, poultry or fish intended for food are
exposed for sale or where articles of food are being manufactured or exposed for sale at any
time by day or night, when the slaughter, exposure for sale or manufacture is being carried on
and inspect, the same and any utensil or vessel used for manufacturing, preparing or
containing any such articles.
(2) If the 1[Executive Authority] or any person so authorised by him has reason to
believe that in any place any animal intended for human food is being
_________________________
221
slaughtered or any carcasses being skinned or cut up or that any food is being manufactured,
stored, prepared, packed, cleansed, kept or exposed for sale, or sold without, or otherwise
than in conformity with a licence, he may enter any such place without notice, at any time by
day or night for the purpose of satisfying himself whether any provision of laws, by-laws, or
regulations or any condition of a licence is being contravened.
(3) No claim shall lie against 1[an 2(Executive Authority)] or any person acting under
his authority or the Council for any damage or inconvenience necessarily caused by the
exercise of powers under this section or by the use of any force necessary for effecting an
entry into any place under this section.
(4) In any legal proceedings in respect of powers exercised under this section in which
it is alleged that any animals, poultry, fish or articles of food were not kept, exposed, hawked
about, manufactured, prepared, stored, packed, or cleansed for sale, or were not intended for
human food, the burden of proof shall lie on the party so alleging.
273. Preventing inspection by 2[Executive Authority] . No person shall, in any
manner whatsoever, prevent the 1[Executive Authority] or person duly authorised by him
exercising his powers under the last preceding section.
274. Power of 2[Executive Authority] to seize diseased animals, noxious food . If
any animal, poultry or fish intended for food appears to the 2[Executive Authority] or to a
person duly authorised by him, to be diseased, or any food appears to him to be noxious, or if
any vessel or utensil used in manufacturing, preparing or containing such article appears to be
of such kind or in such state as to render the article noxious, he may seize or carry away or
secure such animal, article, utensil, or vessel, in order that the same may be dealt with as
hereinafter provided.
Explanation .Meat subject to the process of blowing shall be deemed to be noxious.
275. Removing or interfering with articles seized . No person shall remove or in any
way interfere with an animal or article secured under the last preceding section.
276. Power to destroy article seized . (1) When any animal or article of food is seized
under Section 274, it may, with the consent of the owner or
_________________________
1. These words were substituted for the words "a Executive Authority" by section 3 (2) of,
and the Second Schedule to, the Tamil Nadu Repealing and Amending Act, 1951 (Tamil
Nadu Act XIV of 1951).
222
person in whose possession it was found, be forthwith destroyed in such manner as to

prevent its being used for human food or exposed for sale, and if the article is perishable,
without such consent.
(2) Any expenses incurred in destroying any animal or article under subsection (1)
shall be paid by the owner or person in whose possession it was at the time of its seizure.
277. Production of articles, etc., seized before Magistrate and powers of Magistrate
to deal with them . (1) Articles offood, animals, poultry, fish, utensils, vessels, etc.,
seized under section 274 and not destroyed under section 276 shall, as soon as possible, be
produced before a Magistrate.
(2) Whether or not complaint is laid before a Magistrate of any offence under the
Indian Penal Code (Central Act XLV of 1860) or under this Act, if it appears to the
Magistrate on taking such evidence as he thinks necessary that any such animal, poultry or
fish is diseased, or any such article is noxious or any such utensil or vessel is of such kind or
in such state as is described in section 274, he may order the same
(a) to be forfeited to the Council ;
(b) to be destroyed at the charge of the owner or person in whose possession it was
at the time of seizure, in such manner as to prevent the same being again exposed or hawked
about for sale, or used for human food or for the manufacture or preparation of, or for
containing, any such article as aforesaid.
DISPOSAL OF THE DEAD
278. Registration or closing of ownerless places for disposal of dead . (1) Every
owner or person having the control of any place used at the date of the coming into operation
of this Act, as a place for burying, burning, or otherwise disposing of the dead shall, if such
place be not already registered, apply to the Council to have such place registered.
(2) If it appears to the Council that there is no owner or person having the control of
such place, it shall assume such control and register such place, or may, with the sanction of
the 1[State Government], close it.
279. Licensing of places for disposal of dead . (1) No new place for the disposal of the
dead, whether public or private, shall be opened, formed, constructed, or used unless a
licence has been obtained from the Council on application.
_________________________
223
(2) Such application for a licence shall be accompanied by a plan of the place to be
registered, showing the locality, boundary and extent thereof, the name of the owner or
person or community interested therein, the system of management and such further
particulars as the Council may require.
(3) The Council may
(a) grant or refuse a licence ; or
(b) postpone the grant of a licence until objections to the site have been removed or
any particulars called for by it have been furnished.

280. Provision of burial and burning grounds and crematoria within or without
Municipality . (1) The Council may, and shall if no sufficient provision exists, provide at
the cost of the municipal fund places to be used as burial or burning grounds or crematoria,
either within or without the limits of the Municipality, and may charge rents and fees for the
use thereof.
(2) The Council may farm out the collection of such rents and fees for any period not
exceeding three years at a time and on such terms and conditions as it may think fit.
(3) If the Council provides any such place without the limits of the Municipality, all the
provisions of this Act and all by-laws framed under this Act for the management of such
places within the Municipality shall apply to such place.
281. Register of registered, licensed and provided places and prohibition of use of
other places . (1) A book shall be kept at the municipal office in which the places
registered, licensed or provided under sections 278, 279 or 280 and all such places registered,
licensed or provided before the commencement of this Act, shall be recorded, and the plans
of such places shall be filed in such office.
(2) Notice that such place has been registered, licensed or provided as aforesaid shall
be affixed in English and in at least one vernacular language to some conspicuous place at or
near the entrance to the burial or burning ground or other place as aforesaid.
(3) No person shall bury, burn or otherwise dispose of any corpse except in a place
which has been registered, licensed or provided, as aforesaid.

282. Report of burials and burnings . The person having control of a place for
disposing of the dead shall give information of every burial, burning or other disposal of a
corpse at such place to any person appointed by the 1Executive Authority] in that behalf.
_________________________
224
283. Prohibition against use of burial and burning grounds dangerous to health or
over crowded with graves . (1) If the Council is satisfied
(a) that any registered or licensed place for the disposal of the dead is in such a state
or situation as to be, or to be likely to become, dangerous to the health of persons living in the
neighbourhood thereof; or
(b) that any burial ground is overcrowded with graves, and, if in the case of a public
burial or burning ground or other places as aforesaid another convenient place duly
authorised for the disposal of the dead exists or has been provided for the persons who would
ordinarily make use of such place,
it may, with the previous sanction of the 1[State Government], give notice that it shall not
be lawful after a period to be named in such notice to bury, burn or otherwise dispose of any
corpse at such place.
(2) Every notice given under sub-section (1) shall be published in the district gazette
and by beat of drum.
(3) After the expiry of the period named in such notice, it shall not be lawful to bury,
burn or otherwise dispose of a corpse at such place.
284. Prohibitions in respect of corpses . No person shall

(a) bury or cause to be buried any corpse or part thereof in a grave whether dug, or
constructed of masonry or otherwise, in such manner that the surface of the coffin or the
surface of the body where no coffin is used, is at a less depth than five feet from the surface
of the ground ; or
(b) build or dig or cause to be built or dug any grave in any burial ground at a less
distance than two feet from the margin of any other existing grave; or
(c) without the sanction in writing of the 2[Executive Authority], or an order in
writing of a magistrate, re-open a grave already occupied; or

(d) convey or cause to be conveyed a corpse or part thereof to any burial or burning
ground, and not cause the burial or burning of the same to commence within six hours after
its arrival at such place ; or
_________________________
Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933)..,
225
(e) when burning or causing to be burnt a corpse or part thereof permit the same or
any part thereof or its clothes to remain without being completely reduced to ashes ; or
(f)
carry through any street a corpse or part thereof not decently covered ; or
(g) while carrying a corpse or part thereof within the Municipality leave the same in
or near any street for any purpose whatever ; or
(h) remove, otherwise than in a closed receptacle, any corpse or part thereof kept or
used for the purpose of dissection.

285. Grave-diggers licence . No person shall discharge the office of a grave-digger or
other attendant at a public place for the disposal of the dead (other than a place provided by
the Government) unless he has been licensed in that behalf by the 1Executive Authority].
Such licence may be withdrawn or cancelled at the discretion of the Council.
_________________________

1
2
226
[CHAPTER XII-A.
[285-A. Definition . In this Chapter .
(a) hoarding means any screen of boards other than digital banner and placard, at
any place, whether public or private used or intended to be used for exhibiting advertisement,
including the frame work or other support, erected, wholly or in part upon or over any land,
building, wall or structure, visible to public wholly or partly;
(b) digital banner means any screen of bards, at any place, whether public or private
used or intended to be used for exhibiting any advertisement or any information in connection
with marriage, religious ceremony, birth or death anniversary or meeting or conference of
any political, religious or communal organization, designed and printed using electronic
printing technology;
(c) placard means any screen of boards, the size of which is not exceeding eight feet
in height and four feet in breadth, at any place, whether public or private, used or intended to
be used for exhibiting any advertisement or any information in connection with marriage,
religious ceremony, birth or death anniversary or meeting or conference of my political,
religious or communal organization, designed and printed using electronic printing
technology.]1
285-B. Prohibition for erection of hoardings . (1) No hoarding shall be erected at any
place, on or after the 23rd day of July 1998 (hereafter in this section referred to as the said
date), by any person without obtaining a licence from the 3[District Collector].
(2) Every person who has erected any hoarding without obtaining a licence and which
is in existence immediately before the said date shall apply fora licence in accordance with
the provisions of this Chapter within thirty days from the said date.
4
[285-BB Regulation of erection of digital banners and placards.
(1) No digital banner or placard for exhibiting any advertisement or information for a
period not exceeding six days shall be erected by any person without obtaining prior
permission from the District Collector.
(2) Every application for permission under sub-section (1), shall be made, in writing
to the District Collector fifteen days prior to the date of erection of digital banner or placard
in such form, containing such particulars and with such fee, as may be prescribed.
(3) The permission for erection of digital banner or placard may be granted for such
purpose and for such period, not exceeding six days and subject to such conditions as may be
specified by the District Collector.
(4) The District Collector may refuse to grant permission for the reasons to be
recorded in writing.
(5) Every person who has erected the digital banner or placard after obtaining the
permission, shall, on expiry of such permission remove the same and dispose it, without
causing any hazard to health or environment, in such manner as may be prescribed,]2
_________________________
1. Chapter XII-A was inserted by the Tamil Nadu Municipal Laws(Amendments) Act, 1998
(Tamil Nadu Act 51 of 1998)
2. Section 285-A was substituted by Tamil Nadu Act 2 of 2011.
3. Substituted for the words Executive Authority by the Tamil Nadu Municipal Laws
4. Section 285-BB was inserted by Tamil Nadu Act 2 of 2011
227
285-C. Application for licence . (1) Every application for licence under this Chapter
shall be made to the 1[District Collector] in such form, containing such particulars and with
such fee, as may be prescribed.
(2) The 1[District Collector] may, after local inspection, grant a licence with such
conditions or directions, subject to such rules as may be prescribed.
(3) The 1[District Collector] may refuse to grant licence for reasons to be recorded in
writing:
Provided that a licence shall not be refused unless the applicant has been given an
(4) Every licence granted under sub-section (2) shall be valid for such period as may be
prescribed and may be renewed, from time to time.
2
[(5) The fee paid under sub-section (1) shall be credited to the 3[account of the
Municipality, Town Panchayat or Third Grade Municipality, as the case may be, within
whose jurisdiction such fee has been collected] in such manner as may be prescribed.]
_________________________
1. Substituted for the words Executive Authority by the Tamil Nadu Municipal Laws
19 of 2003).
3. Substituted for the words State Government account by Tamil Nadu Municipal Laws
(Fourth Amendment) Act, 2008 (Tamil Nadu Act 24 of 2008).
228
1[285-CC.
Tax on advertisement on hoarding . (1) Notwithstanding anything

contained in this Act, every person, who is granted licence under Section 285-C shall pay on
every advertisement on hoardings, a tax calculated at such rates as may be prescribed, having
regard to the location, size, reach and nature of the advertisement but subject to the maxima
and minima specified in the Table below :
THE TABLE.
Location and nature

(1)
Municipalities.
Rates of tax per square

metre per half-year
(Rupees).
(2)
Minimum Maximum
1 Hoardings in arterial road with bus route

(a) without lighting.
(b) with ordinary lighting.
(c) with neon or mercury lighting.
2. Hoardings in main road with bus route
(a) without lighting ;
(b) with ordinary lighting ;
3. Hoardings in other road or street
75
90
100
300
400
500
60
70
80
200
300
400
50
60
70
100
200
250
1[Third
Grade Municipalities, Town Panchayat].

1. Hoardings in arterial road with bus route
60
80
90
2. Hoardings in main road with bus route
40
60
70
180
360
450
120
240
300
_________________________
229
3. Hoardings in other road or street (a) without lighting;

20
60
(b) with ordinary lighting;
30
120
60
150
1
[(2) The tax paid under sub-section (1) shall be credited to the account of the
Municipality, Town Panchayat or Third Grade Municipality, as the case may be, within
whose jurisdiction such tax has been collected, in such manner as may be prescribed.]
285-D. Power to cancel or suspend licence. (1) Without prejudice to any other penalty
to which the licensee may be liable under this Chapter, the 2[District Collector] may, at any
time, by order in writing, cancel or suspend any licence granted or renewed under Section
285-C, if
(a) such licence has been obtained by fraud, misrepresentation or suppression of
material particulars ; or
(b) the licensee has contravened any of the provisions of this Chapter or the rules
made thereunder or any of the conditions subject to which the licence was granted.
(2) Before cancelling or suspending a licence under sub-section (1), the 2[District
Collector] shall give the licensee, an opportunity of making his representation.
3
[285-E, Removal of unauthorized hoarding,-- digital banner or placard. Any

hoarding erected without a licence or any digital banner or placard erected without a
permission shall be confiscated and removed by the District Collector without giving any
notice,]3
285-F. Removal of hoarding in certain other cases. (1) Where any hoarding is
retained after the expiry of the licence or erected contrary to the conditions of licence, the
2
[District Collector] may, by notice in writing, require the licensee to remove such hoarding
within such time as may be prescribed.
(2) Where the hoarding is not removed within the time specified in the notice, the
[District Collector] shall, without further notice, remove such hoarding and recover the
expenditure for such removal as an arrear of land revenue.
2
285-G. Exemptions . Nothing contained in this Chapter shall apply to any 4[hoardings
or digital banner or placard]4 on which is exhibited any advertisement which relates to
(i) the trade or business carried on within the land or building, upon or over, which such
[hoardings or digital banner or placard]4 is erected or to any sale or letting of such land or
building or any effects therein or to any sale, entertainment or meeting, to be held upon or in
such land or building; or
________________________
1. Substiuted by Tamil Nadu Act 24 of 2008.
2. Substituted by The Tamil Nadu Municipal Laws (Amendment Act, 2003 (Tamil Nadu
Act 19 of 2003).
3. Section 285E Substituted by Tamil Nadu Act 2 of 2011
4. The words Hoardings or digital banner or placard was substituted by Tamil Nadu Act 2 of
2011
230
(ii) the name of the land or building, upon or over which the 1[hoarding or digital banner
or placard]1 is erected or to the name of the owner or occupier of such land or building :
Provided that the exemption under this section shall be subject to such size and nature of
the 1[hoarding or digital banner or placard]1 as may be prescribed.
285-H. Appeal . (1) An appeal shall lie to the 2[State Government] from an order of,
refusal to grant or renew a licence or cancelling or suspending a licence 3[refusing to give
permission] by the 4[District Collector] under this Chapter within thirty days from the date
of receipt of the order.
(2) The appeal shall be in such form and in such manner and shall accompany with
such fee, as may be prescribed.

(3) On receipt of such appeal, the 2[State Government] may, after making such inquiry
as may be necessary and giving a reasonable opportunity to the appellant to be heard, pass
such orders as it deems fit.
285-I Penalty . Whoever contravenes any of the provisions of this Chapter or any
rule or order made thereunder or obstructs lawful exercise or any power conferred by or
under. this Chapter shall be punished with imprisonment for a term which may extend to
three years or with fine which may extend to ten thousand rupees or with both.
5
[Provided that whoever, erects any digital banner or placard without the permission
of the District Collector, shall be punished with imprisonment for a term which may extend to
one year or with fine which may extend to five thousand rupees or with both,]6
6
[285-J.- Prohibition of erection of certain 1[hoardings or digital banners or

placards].7[(1)] Notwithstanding anything contained in this Act or in any other law for the
time being in force, or in any judgment, decree or order of any Court, Tribunal or other
authority ,
(a) (i) where any hoarding (other than traffic sign and road sign) visible to the traffic on
the road is hazardous and disturbance to the safe traffic movement, so as to adversely affect
free and safe flow of traffic and which is in existence immediately before the date of the
commencement of the Tamil Nadu Municipal Laws (Amendment) Act, 2000 (hereafter in
this section referred to as the amendment Act), the 4[District Collector] shall, by notice in
writing, require the licensee or any person in possession of such hoarding, to remove such
hoarding within such time as may be specified in the notice :
Provided that such time shall not exceed fifteen days from the date of issue of such notice ;
(ii) where the hoarding referred to in sub-clause (i) is not removed within the time
specified in the notice, the 4[District Collector] shall, without
_____________________
1. The words hoardings or digital banner or playcardwas substituted by Tamil Nadu Act 2 of 2011
2. The words Provincial Government were substituted for the words Local Government by the
adaptation Order of 1937 and the word State was substituted for Provincial by the Adaptation
Order of 1950.
3. The word refusing to give permission was substituted by Tamil Nadu Act 2 of 2011
4. Substituted by The Tamil Nadu Municipal Laws (Amendment Act,2003 (Tamil Nadu Act 19 of
2003
5. Proviso to Section 285-I inserted by Tamil Nadu Act 2 of 2011
6. Inserted by the Tamil Nadu Municipal Laws (Amendment) Act,2000 (Tamil Nadu Act 26 of 2000
7. Section 285-J-1 re-numbered as 285J (1) by the Tamil Nadu Act 2 of 2011
231
further notice, remove such hoarding and recover the expenditure for such removal as an
arrear of land revenue ;
(b) (i) where the 1[District Collector] is satisfied that the erection of any hoarding (other
than traffic sign and road sign) visible to the traffic on the road is hazardous and disturbance
to the safe traffic movement so as to adversely affect free and safe flow of traffic, he shall not
grant any licence under Section 285-C and no such hoarding shall be erected, on and from the
date of the commencement of the amendment Act by any person
(ii) where any hoarding is erected in contravention of sub-clause (i), it shall be
confiscated and removed by the 1[District Collector] without any notice.]
2
[285-J-2 Where the District Collector is satisfied that the erection of any digital
banner or placard visible to the traffic on the road is hazardous and disturbance to the safe
traffic movement so as to adversely affect free and safe flow of traffic, he shall not grant
permission under section 285-BB.]2
_________________________
1. Substituted by The Tamil Nadu Municipal Laws (Amendment Act, 2003 (Tamil Nadu
Act 19 of 2003).
2. Section 285 J-2 was added by Tamil Nadu Act 2 of 2011
232
CHAPTER XIII.
VITAL STATISTICS AND THE PREVENTION OF DISEASE.
Vital statistics.
286. Compulsory registration of vital statistics . (1) The Municipal Council shall
register all births and deaths occurring in the Municipality.
(2) 1[Information of births and deaths shall be given and their] registration shall be
made and enforced in the prescribed manner.
Dangerous diseases.
287. Definition of dangerous disease . "Dangerous disease" means a disease specified
in Schedule VI.
288. Obligation of Medical Practitioner or owner or occupier of house to report
dangerous disease. (1) If any Medical Practitioner becomes cognizant of the existence of
any dangerous disease in any private or public dwelling (not being a public hospital) in the
Municipality, he shall inform the 2[Executive Authority] with the least practicable delay.
(2) The information shall be communicated in such form and with such details as the
[Executive Authority] may require. The 2[Executive Authority] may pay a fee not exceeding
one rupee for each intimation by a private medical practitioner of a case occurring in his
practice.
2
(3) This section shall apply to a hakeem or a vaidyan.

(4) With the previous approval in all cases of the Collector of the district, the
2
[Executive Authority] may direct the compulsory notification by the owner or occupier of
every house within the municipal limits during such period and to such officer as the
2
[Executive Authority] may prescribe of all deaths from or occurrence of dangerous diseases
in his house.
_________________________
1. These words were substituted for the word "Such" by Section 119 of the Tamil Nadu
233
289. Power of entry into suspected places . The 1[Executive Authority] 2[or health
officer] may at any time by day or by night without notice, or after giving such notice as may
appear to him reasonable, inspect any place in which any dangerous disease is reported or
suspected to exist, and take such measures as he may think fit to prevent the spread of such
disease beyond such place.
290. Disinfection of buildings and article . (1) If the 1[Executive Authority] 2[or
health officer] is of opinion that the cleansing or disinfecting of any premises or part thereof,
or of any article therein which is likely to retain infection, will tend to prevent or check the
spread of any dangerous disease, he may, by notice, require the occupier to cleanse or
disinfect the same in the manner and within the time specified in such notice.
(2) If the 1[Executive Authority] 2[or health officer] considers that immediate action is
necessary, or that the occupier is, by reason of poverty or otherwise, unable effectually to
comply with his requisition, the 1[Executive Authority] 2[or health officer] may himself,
without notice, cause 3[such premises or article] to be cleansed or disinfected and for this
purpose may cause such article to be removed from the premises ; and the expenses incurred
by the 1[Executive Authority] 2[or health officer] shall be recoverable from the said occupier
in cases in which he is, in the opinion of the 1[Executive Authority] 4[or health officer], not
unable by reason of poverty effectually to comply with such requisition.
291. Provision of places for disinfection and power to destroy infected articles .- (1)
The 1[Executive Authority] shall, from time to time, notify places at which conveyances,
clothing, bedding, or other articles, which have been exposed to infection from any dangerous
disease shall be washed or disinfected.
(2) The 1[Executive Authority] may direct any clothing, bedding or other articles likely
to retain such infection to be disinfected or destroyed and shall, on demand, give

compensation for any article destroyed under this sub-section.
(3) No person shall wash such clothing or bedding or other articles in any places other
than those set apart for such purposes under sub-section (1).
292. Prohibition against transfer of infected articles . No person shall, without
previously disinfecting it, give, lend, let, hire, sell, transmit or otherwise dispose of any
articles which he knows or has reason to know has been exposed to infection from any
dangerous disease :
_________________________
3. These words were substituted for the words "such building or article" by Section 121 (ii),
ibid.
234
Provided that nothing in this 1[section] shall apply to a person who transmits with proper
precautions any article for the purpose of having it disinfected.
293.
Power of Council to prohibit use of water likely to spread infection . If the

chief medical officer of the district, the health officer or the local medical officer certifies that
the water in any well, tank or other place within the limits of the Municipality is likely, if
used for drinking, to endanger or cause the spread of any dangerous disease, the Council may,
by public -notice, prohibit the removal or use of such water for drinking and domestic
purposes during a specified period.
294.
[Executive authority] may order removal of patients to hospital . When a

hospital or other place for the reception of persons suffering from dangerous diseases is
provided by the Municipal Council, the 2[Executive Authority] may, on a certificate signed
by a medical practitioner registered under the 3[Tamil Nadu] Medical Registration Act, 1914,
(3[Tamil Nadu] Act IV of 1914) arrange for, or direct the removal to such hospital or place of
any person suffering from a dangerous disease who is, in the opinion of such medical
practitioner, without proper lodging or accommodation, or without medical supervision
directed to prevent the spread of the disease, or who is in a place occupied by more than one
family.
295. Prohibition against infected person carrying on occupation . If any person
knows or has been certified by the health officer, the local medical officer, or a registered
medical practitioner that he is suffering from a dangerous disease, he shall not engage in any
occupation, or any trade or business unless he can do so without risk of spreading the disease.
296. Prohibition against diseased person entering public conveyance . (1) No
person who is suffering from any dangerous disease shall, without taking proper precautions
against spreading such disease, cause or suffer himself to be conveyed in a public
conveyance.
(2) No person who is suffering from any dangerous disease shall enter a public
conveyance without previously notifying to the owner or driver or person in-charge of such
conveyance that he is so suffering.
_________________________
1. This word was substituted for the word "sub-section" by Section 23 of the Tamil Nadu
District Municipalities (Third Amendment) Act, 1942 (Tamil Nadu Act XXXVIII of
1942), re-enacted permanently with specified modifications by Section 3 of, and the
Schedule to, the Tamil Nadu Re-enacting (No.III) Act, 1948 (Tamil Nadu Act IX of
1948).
235
(3) No owner, driver, or person in-charge of a public conveyance shall knowingly carry
or permit to be carried in such conveyance any person suffering as aforesaid in contravention
of sub-section (1).
(4) No owner or driver or person in-charge of a public conveyance shall be bound to
convey any person suffering as aforesaid, unless and until the said person pays or tenders a
sum sufficient to cover any loss and costs that may be incurred in disinfecting such
conveyance, anything in any Act relating to public conveyances for the time being in force to
the contrary notwithstanding.
(5) A Court convicting any person of contravening sub-section (1) or subsection (2)
may levy, in addition to the penalty for the offence provided in this Act, an additional fine of
such amount as the Court deems sufficient to cover the loss and costs which the owner or
driver must incur for the purpose of disinfecting the conveyance. The amount of any
additional fine so imposed shall be awarded by the Court to the owner or driver of the
conveyance
Provided that if such additional fine is imposed in a case which is subject to appeal, the
amount shall not be paid to the owner or driver before the period allowed for presenting the
appeal has elapsed ; or if an appeal is presented, before the decision of the appeal.
(6) At the time of awarding compensation in any subsequent civil suit relating to the
same matter, the Court shall take into account any sum which the plaintiff shall have received
under this section.
297. Letting of infected buildings (1) No person shall let or sub-let or for that purpose
allow any person to enter a building or any part of a building in which he knows or has
reason to know that a person has been suffering from any dangerous disease without having
the same and all articles therein liable to retain infection disinfected to the satisfaction of the
1
Executive Authority].
(2) For the purposes of sub-section (1), the keeper of a hotel or lodging-house shall be
deemed to let the same or part of the same to any person accommodated therein.
298. Power to order closure of places of public entertainment . In the event of the
prevalence of any dangerous disease within the Municipality, the Council may, by notice,
require the owner or occupier of any building, booth or tent used for purposes of public
entertainment to close the same for such period as it may fix.
299. Minor suffering from dangerous disease not to attend school. No person being
the parent or having the care or charge of a minor who is or
_________________________
236
has been suffering from a dangerous disease or has been exposed to infection therefrom shall,
after a notice from the health officer or the local medical officer that the minor is not to be
sent to school or college, permit such minor to attend school or college without having
procured from the health officer, the local medical officer or a registered medical practitioner
a certificate that in his opinion such minor may attend without undue risk of communicating
such disease to others.
No fee shall be charged by the health officer or the local medical officer for the grant of a
certificate under this section.
SMALL POX
300. Compulsory vaccination . (1) Vaccination shall be compulsory in every
Municipality 1[in respect of such persons and to such extent as may be prescribed.]
(2) The procedure prescribed in such rules for enforcing, vaccination shall be observed.
301. Obligation to give information of smallpox . Where an inmate of any dwelling
place is suffering from smallpox, the head of the family to which the inmate belongs and in
his default, the occupier or person in charge of such place, shall inform the 2[Executive
Authority] with the least practicable delay.
302. Prohibition of inoculation for smallpox . (1) Inoculation for smallpox is hereby
prohibited.
(2) No person who has undergone the operation of inoculation shall enter any
Municipality before the lapse of forty days from the date of inoculation without a certificate
from a medical practitioner of such class as the Council may authorise to grant such
certificates, stating that such person is no longer likely to produce smallpox by contact or
near approach.
_________________________
1. These words were substituted for the words "to the extent prescribed by rules made by the
Government in Council" by Section 122 of the Tamil Nadu District Municipalities
237
PART V
SUBSIDIARY LEGISLATION AND PENALTIES
CHAPTER XIV
RULES, BY-LAWS AND REGULATIONS
RULES AND SCHEDULES
303. Power of 1[State Government] to make rules . (1) The 1[State Government] may
make rules to carry out all or any of the purposes of this Act not inconsistent therewith.
(2) In particular and without prejudice to the generality of the foregoing power, 2[they
may make rules]
(a) with reference to all matters expressly required or allowed by this Act to be
prescribed ;
3
[(b) with reference to all matters not expressly provided for in this Act, relating to the
elections of chairman, vice-chairman or councilors including deposits to be made by
candidates standing for election as councilors and the conditions under which such deposit
may be forfeited:]
4
[***]
[***]
[(c) ***].
(d) as to the conditions on which property may be acquired by the Municipal
Council or on which property vested in or belonging to the Municipal Council may be
transferred by sale, mortgage, lease, exchange or otherwise ;
_________________________
2. These words were substituted for the words "he may make rules" by the Schedule to the
3. Clause (b) was substituted for original clauses (b) and (c) by Section 123 (i). ibid
4. The proviso to clause (b) of sub-section 2 of Section 303 omitted by Tamil Nadu Act 26
of 1996
5. The word "and" the second proviso were omitted by Section 3 (iii) of the Chennai City
Municipal, District Municipalities and Local Boards (Amendment) Act, 1939 (Tamil
Nadu Act XXI of 1939).
6. Clause (b) was substituted for original clauses (b) and (c) by Section 123 (i) of Tamil
Nadu Act X of 1930.
238
(e) as to the 1[working] of provident funds ;

(f) as to the matters mentioned in rule 37 of the Taxation and Finance Rules in
Schedule IV ; as to the conditions on which grants-in-aid shall be paid from the municipal
fund for purposes of education and medical relief and as to the conditions on which grants
and loans may be made to co-operative building societies ;
(g) as to the intermediate officer, if any, through which correspondence between the
Municipal Authorities and the 2[State Government] or officers of 3[that Government] shall
pass ;
(h) as to the preparation of plans and estimates for works which are to be partly or
wholly constructed at the expense of the Municipal Council and the power of the Municipal
Authorities or 4[officers of the State Government] 5[***] to accord professional or
administrative sanction to estimates ;
(i) as to the accounts to be kept by the Municipal Council, the manner in which such
accounts shall be audited and published and as to the conditions under which the rate-payers
may appear before auditors, inspect books and vouchers and take exception to items entered
or omitted therein ;
as to the estimates of receipts and expenditure, returns, statements and reports to
be submitted by Municipal Councils ;
(j)
(k) as to the mode in which the officers of 6[the State Government] shall advise and
assist Municipal Councils in carrying out the purposes of this Act ;

(1) as to the interpellation of the Chairman by the members of the Council ;
(m) as to the moving of resolutions at the meetings of the Council ;
_________________________
1. This word was substituted for the words "establishment and maintenance" by Section 123
(ii) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act
X of 1930).
3. These words were substituted for the words "the Government" by the Adaptation Order of
1937.
4. The words "officers of the Provincial Government" were substituted for the words
"Government officers " by the Adaptation Order of 1937 and the word "State" was
substituted for "Provincial" by the Adaptation Order of 1950.
5. The words "or the Sanitary Board" were omitted by Section 123 (iii) of the Tamil Nadu
6. The words "the Provincial Government" were substituted for the word "Government" by
the Adaptation Order of 1937 and the word "State" was substituted for "Provincial" by the
239
(n) for regulating the sharing between local authorities in the 2[State of Tamil Nadu]
of the proceeds of the profession tax, 3[***] tax on carriages and animals, tax on carts, 4[***]
and other taxes or income, levied or obtained under this or any other Act ;]
5
[(o) ***]
(p) as to the form of registers and returns of .births and deaths and the manner in
which the registers shall be maintained, the dates on which returns shall be made and the
officer to whom returns shall be sent ;
6
[(r) as to the powers of auditors, inspecting and superintending officers and officers
authorised to hold inquiries, to summon and examine witnesses, and to compel the
production of documents and all other matters connected with audit, inspection and
superintendence ; and(s) for determining the costs of buildings and lands.]
(3) In making any rule, the 7[State Government] may provide that a breach thereof
shall be punishable with a fine which may extend to one hundred rupees.
8
[304. Rules and notifications to be placed before the Legislature .- (1) (a) All rules
made under sub-section (2) of Section 77-A or under Section
_________________________
1 This clause was substituted for the original clause by Section 123 (iv) of the Tamil
Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X. of 1930).
2 This expression was substituted for the expression "Presidency of Madras" by the Tamil
Nadu Adaptation of Laws Order, 1970, which was deemed to have come into force on
the 14th January 1969.
3 The words "surcharge on income-tax" were omitted by the Adaptation Order of 1937.
4 The word "tolls" was omitted by Schedule Ito the Tamil Nadu Motor Vehicles Taxation
5 Clause (o) was omitted by Section 123 (v) of the Tamil Nadu District Municipalities
6 Clauses (q), (r) and (s) were added by Section 123 (vi), ibid.
7 The words "the Provincial Government" were substituted for the word "Local
8 The words and figures "The power to make rules under Section 303 and the power to
issue notifications under this Act are" were substituted for the words and figures "The
power to make rules under Section 303 is", the words "three weeks" were substituted for
the words "six weeks" and the following clause (d) was added by Section 21 of the
Chennai City Municipal Corporation and District Municipalities (Amendment) Act,
1962 (Tamil Nadu Act 10 of 1962):"(d) Every rule made under Section 303 and every notification issued under this Act
shall, as soon as possible after it is made or issued, be placed on the table of both
Houses of the Legislature, and if, before the expiry of the session in which it is so
placed or the next session, both Houses agree in making any modification in any such
rule or notification or both Houses agree that the rule or notification should not be made
or issued, the rule or notification shall thereafter have effect only in such modified form
or be of no effect, as the case may be, so however, that any such modification or
annulment shall be without prejudice to the validity of anything previously done under
that rule or notification."
The present Section was subsequently substituted for Section 304 as so amended by
240
303 shall be published in the Tamil Nadu Government Gazette and, unless they are
expressed to come into force on a particular day, shall come into force on the day on which
they are so published.
(b) All notifications issued under this Act shall, unless they are expressed to come
into force on a particular day, come into force on the day on which they are published.
(2) Every rule made under sub-section (2) of Section 77-A or under Section 303 and
every notification issued under this Act shall, as soon as possible after it is made or issued,
be placed on the table of the 1[Legislative Assembly], and if, before the expiry of the session
in which it is so placed 1[the Legislative Assembly agrees] in making any modification in
any such rule or notification or 1[the Legislative Assembly agrees] that the rule or
notification should not be made or issued, the rule or notification shall thereafter have effect
only in such modified form or be of no effect, as the case may be, so, however, that any such
modification or annulment shall be without prejudice to the validity of anything previously
done under that rule or notification.]
2
[305. Power of 3[State Government] to alter schedules .-- (1) The 3[ State
Government] may make rules 4[whether prospectively or retrospectively] altering, adding to
or cancelling any of the following Schedules to this Act, namely :Schedules H, III, IV, V and VI.
(2) The 3[ State Government] may, by notification under sub-section (1) of Section 12C, include any Municipality in Schedule IX but shall not remove therefrom any Municipality
so included.
(3) All references made in this Act to any of the aforesaid Schedules shall be
construed as referring to such Schedules as for the time being amended in exercise of the
powers conferred by sub-section (1) or sub-section (2), as the case may be.]
5
[305-A. Procedure for making of rules under 6[***] Section 305.A draft of the rules
proposed to be made 7[***] under 8[sub-section (1) of
_________________________
1. Substituted by the Tamil Nadu Adaptation of Laws and Order, 1987.
by the Adaptation Order of 1937 and the word "State" was substituted for "Provincial"
4. Added by Tamil Nadu Act 35 of 1990.
5. This section was inserted by Section 124 (3) (b) of the Tamil Nadu District
6. The expression "sub-section (2) of Section 77-A and" was omitted by Section 4 (i) of the
Tamil Nadu District Municipalities (Amendment) Act, 1972 (Tamil Nadu Act 5 of
1973).
7. The expression "under sub-section (2) of Section 77-A of was omitted by Section 4 (ii),
ibid.
8. These words and figures were substituted for the word and figures "Section 305" by
Nadu Act XV of 1933).
241
Section 305] shall be laid 1[before the Legislative Assembly] and the rules shall not be made
unless 1[the Legislative Assembly approves] the draft either without modification or addition
or with modifications or additions 2[to which] 1[the Legislative Assembly agrees] but upon
such approval being given, the rules may be made in the form in which they have been
approved and such rules on being given, the rules may be made in the form in which they
have been approved and such rules on being so made shall be notified in the 3[Official
Gazette] and shall thereafter be of full force and effect] .
BY-LAWS
306. Power of Council to make by-laws . The Council may make bylaws, not
inconsistent with this Act or with any other law to provide
4
[(l) for all matters expressly required or allowed by this Act to be provided for by by-
law;]
5
[(1-A)] for the due performance by all municipal officers and servants of the duties
assigned to them
(2) for the regulation of the time and mode of collecting the taxes 6[and duties] under
this Act
7
[(2-A) for determining the conditions under which lands shall be deemed to be
appurtenant to buildings] ;
(3) *[(a) for the use of public tanks, wells, conduits and other places or works for
water-supply ;]
(b) for the regulation of public bathing, washing and the like;
* [(c) for the maintenance and protection of the water-supply system, and the
protection of the water-supply from contamination ;
_________________________
1 Substituted by Tamil Nadu Adaptation of Laws and Order, 1987.
2 These words were inserted by ibid.
3 These words were substituted for the words "Fort ,St. George Gazette" by ibid.
4 This clause was inserted by Section 125 (i) of the Tamil Nadu District Municipalities
5 The original clause (1) was re-numbered as clause (1-A) by ibid.
6 These words were substituted for the words "duties and tolls" by Schedule I to the Tamil
Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931).
7 This clause was inserted by Section 125 (ii) of the Tamil Nadu District Municipalities
* Omitted in respect of Chennai City. Metropolitan Development Area by Tamil Nadu Act 28
of 1978.
242
(d) for the conditions on which house-connections with the Council's water-supply
mains may be made ; for their alteration and repair and for their being kept in proper order ;
(e) for supply of water for domestic consumption and use ; (n for the
prevention of waste of water ;

(g) for the measurement of water ;
(h) for the compulsory provision of cisterns and meters ;
(i) for the supply of water in case of fire ;
(4) for the maintenance and protection of the lighting system ;

(5) (a) for the maintenance and protection of the drainage system ;
* [(b) for the construction of house drains, and for regulating their situation, mode of
construction and materials ;
*(c) for the alteration and repair of house drains ;
*(d) for the cleansing of house drains ;
*(e) for the construction of cesspools, septic tanks, filters and drains;
*(f) for the payment or apportionment of money payable on account of pipes or
drains common to more premises than one ;]
(6) for the cleansing of latrines, earth-closets, ash-pits and cess-pools, and the keeping
of latrines supplied with sufficient water for flushing ;
* [(7) (a) for the testing of water pipes and drains in private premises, the recovery or
the apportionment of the cost of such testing, and the breaking up of ground or of buildings
for the purpose of such testing ;
(b) for the licensing of plumbers and fitters, and for the compulsory employment of
licensed plumbers and fitters ;]
(8) (a) for the laying out of streets, and for determining the information and plans to be
submitted with application for permission to lay out streets ; and for regulating the level and
width of public streets and the height of buildings abutting thereon ;
1
[(b) * **]
1
[(c) * **]
[(b)] for the protection of avenues, trees, grass and other appurtenances of public
streets and other places ;
_________________________
* Omitted in respect of Chennai City Metropolitan Development Area by Tamil Nadu Act
28 of 1978.
1. Sub-clauses (b) and (c) were omitted and sub-clause (d) was relettered as sub-clause (b)
by Section 6 (ii) of the Tamil Nadu Traffic Control Act, 1938 (Tamil Nadu Act V of
1938).
243
(9) for the regulation of the use of parks, gardens and other public or municipal places
[but not including the regulation of traffic therein, the reservation thereof for particular kinds
of traffic, or the closing thereof or parts thereof to traffic] ;
1
(10) (a) for the regulation of building ;

(b) for determining the information and plans to be submitted with application to
build;
(c) for the licensing of builders and surveyors and for the compulsory employment of
licensed builders and surveyors;
(11) for the regulation of hotels, lodging houses, boarding houses, choultries, resthouses, emigration depots, restaurants, eating houses, cafes, refreshment rooms, coffeehouses, and any premises to which the public are admitted for repose or for the consumption
of any food or drink ;
(12) for regulating the mode of constructing stables, cattle-sheds and cow-houses *[and
connecting them with municipal drains] ;
(13) for the sanitary control and supervision of places used for any of the purposes
specified in Schedule V and of any trade or manufacture carried on therein ;
(14) (a) for the control and supervision of slaughter-houses and of places used for
skinning and cutting up carcasses ;
(b) for the control and supervision of the methods of slaughtering ;
(c) for the control and supervision of butchers carrying on business in the
Municipality or at any slaughter-house without the Municipality 2[provided by the Municipal

Council or licensed by the Executive Authority, as the case may be] ;
(15) for the inspection of milch cattle, and the regulation of the ventilation, lighting,
cleaning, drainage *[and water-supply] of dairies and cattle-sheds in the occupation of
persons following the trade of dairy man or milk seller ;
(16) for enforcing the cleanliness of milk stores and milk shops and vessels
_________________________
1. These words were added by Section 6 (iii), ibid.
2. These words were substituted for the words "provided or licensed by the Municipal
Council" by Section 24 of the Tamil Nadu District Municipalities (Third Amendment)
modifications by Section 3 of, and the Schedule to, the Tamil Nadu Re-enacting (No.III)
28 of 1978.
244
and utensils used by the keepers thereof or by hawkers for containing or measuring milk or
preparing any milk product and for enforcing the cleanliness of persons employed in the milk
trade ;
(17) for requiring notice to be given whenever any milch animal is affected with any
contagious disease and prescribing the precautions to be taken in order to protect milch cattle
and milk against infection and contamination ;
(18) (a) for the inspection of public and Private Markets and shops and other places
therein ;
(b) for the regulation of their use and the control of their sanitary condition ;
1
[(c) for licensing and controlling brokers, commission agents, weighmen and
measurers practising their calling in markers ;]
(19) for prescribing the method of sale of articles whether by measure, weight, tale or
piece ;
(20) for prescribing and providing standard weights, scales and measures and
preventing the use of any others ;
(21) for the prevention of the sale or exposure for sale of unwholesome meat, fish or
provisions and securing the efficient inspection and sanitary regulation of shops in which
articles intended for human food are kept or sold ;
(22) (a) for the regulation of burial and burning grounds and other places for the
disposal of corpses ;
(b) for the levy of fees for the use of such burial and burning grounds and crematoria
as are maintained by the Council ;

(c) for the verification of deaths and the causes of death ;
(d) for the period for which corpses must be kept for inspection ;
(e) for the period within which corpses must be conveyed to a burial or burning
ground, and the mode of conveyance of corpses through public places;
(23) for the registration of births, deaths and marriages ;

2
[(23-A) for the training and licensing of dhais and midwives ;]
(24) for the enumeration of the inhabitants of the city ;
_________________________
1. This sub-clause was added by Section 125 (iii) of the Tamil Nadu District Municipalities
2. This clause was inserted by Section 125 (iv) of the Tamil Nadu District Municipalities
(Amendment) Act 1930 (Tamil Nadu Act X of 1930).
245
(25) for the prevention of dangerous diseases of men or animals ;

(26) for the enforcement of compulsory vaccination ;
(27) for the prevention of outbreaks of fire ;
(28) for the prohibition and regulation of advertisements in public streets or parks ;
(29) in general for securing cleanliness, safety and order and the good government and
well-being of the Municipality and for carrying out all the purposes of this Act.
307. *Power to give retrospective effect to certain by-laws . Bylaws with regard to
the drainage of, and supply of water to, buildings and water-closets, earth-closets, privies,
ash-pits and cesspools in connection with building and the keeping of water-closets supplied
with sufficient water for flushing may be made so as to affect buildings erected before the
passing of the by-laws or this Act.
308. Penalty for breaches of by-laws . In making a by-law, the Municipal Council may
[subject to the provisions of clause (1) of Article 20 of the Constitution], provide that a
breach thereof shall be punishable 1
(a) with fine which may extend to fifty rupees, and in case of a continuing breach
with fine which may extend to fifteen rupees for every day during which the breach continues
after conviction for the first breach, or
(b) with fine which may extend to ten rupees for every day during which the breach
continues after receipt of notice from the 2[Executive Authority] to discontinue such breach.
3[309.
Conditions precedent to making by-laws . The Municipal Council shall, before

making or altering by-laws, publish a draft of the proposed by-laws, and alterations together
with a notice specifying a date at or after which such draft will be taken into consideration,
and shall, before making the by-laws or alterations, receive and consider any objection or
suggestion which may be made in respect of such draft by any person interested therein
before the date so specified.]
_________________________
1. This expression was inserted by the Adaptation (Amendment) Order of 1950.
* Omitted in respect of Chennai City Metropolitan Development Authority by Tamil Nadu
Act 28 of 1978.
246
Confirmation of by-laws by 2[State Government] . (1) No bylaw or

cancellation or alteration of a by-law shall have effect until the same shall have been
approved and confirmed by the 2[State Government].
1[310.
(2) Any by-law or cancellation or alteration of a by-law when it shall have been duly
confirmed shall be published in the district gazette in English and shall come into operation
three months after it has been so published.]
PUBLICATION OF RULES, BY-LAWS AND REGULATIONS
311. Copies of Act, rules and by-laws, to be sold at municipal office . Complete
copies in English and in a vernacular language of the district
(a) of this Act,
(b) of all rules framed by the 2[State Government] under 3[clause (b) of sub-section (2)
of Section 303], and

(c) of all by-laws in force for the time being, shall be kept at the municipal office and
shall be sold to the public at cost price.
312. Publication of regulations . Regulations made by the Municipal Authorities under

this Act shall be published in such manner as the Council may determine.
_________________________
3. This expression was substituted for the words, figures and letters "clauses (b) and (c) of
Section 303" by Section 127 of the Tamil Nadu District Municipalities (Amendment) Act,
247
CHAPTER XV
PENALTIES
313. General provisions regarding penalties specified in the Schedule.(1)Whoever
(a) contravenes any provision of any of the sections or rules specified in the first
column of Schedule VII, or
(b) contravenes any rule or order made under any of the specified sections or rules,
or
(c) fails to comply with any direction lawfully given to him or any requisition
lawfully made upon him under or in pursuance of the provisions of any of the said sections or
rules,
shall, on conviction, be punished with fine which may extend to the amount mentioned in that
behalf in the fourth column of the said Schedule.
(2) Whoever after having been convicted of (a) contravening any provision of the sections or rules specified in the first column
of Schedule VIII, or
(b) contravening any rule or order made under any of the specified sections or rules,
or
(c) failing to comply with any direction lawfully given to him or any requisition
lawfully made upon him under or in pursuance of any of the said sections or rules,
continues to contravene the said provision or to neglect to comply with the said direction or
requisition, as the case may be, shall, on conviction, be punished, for each day after the
previous date of conviction during which he continues so to offend, with fine which may
extend to the amount mentioned in that behalf in the fourth column of the said Schedule.
Explanation . The entries in the third column of Schedules VII and VIII headed
"subject" are not intended as definitions of the offences described in the section, sub-sections
or clauses mentioned in the first and second
248
columns or even as abstracts of those sections, sub-sections or clauses, but are inserted
merely as references to the subject of the sections, sub-sections or clauses, as the case may
be.
1[314.
Penalty for acting as Councillor, Chairman or Vice-Chairman when

disqualified . (1) Whoever acts as a member of a Municipal Council knowing that under
this Act or the rules made thereunder he is not entitled or has ceased to be entitled to hold
such office shall, on conviction, be punished with fine not exceeding two hundred rupees for
every such offence.
(2) Whoever acts as or exercises the functions of the Chairman or Vice-Chairman of a
Municipal Council knowing that under this Act or the rules made thereunder he is not entitled
or has ceased to be entitled to hold such office or to exercise such functions shall, on
conviction, be punished with fine not exceeding one thousand rupees for every such offence.
(3) If the Chairman or Vice-Chairman of a Municipal Council fails to handover any
documents of, or any moneys or other properties vested in, or belonging to, the Municipal
Council which are in or have come into his possession or control, to his successor in office or
other prescribed authority, in every case as soon as his term of office as Chairman or ViceChairman expires and in the case of the Vice-Chairman also on demand by the Chairman,
such Chairman or Vice-Chairman shall, on conviction, be punished with fine not exceeding
one thousand rupees for every such offence.]
2
[314-A. ***.]
315. Penalty for acquisition by municipal officer of interest in contract or work . If

any municipal officer or servant knowingly acquires, directly or indirectly, by himself or by a
partner or employer or servant, any personal share or interest in any contract or employment
with, by, or on behalf of the Municipal Council, he shall be deemed to have committed an
offence under Section 168 of the Indian Penal Code (Central Act XLV of 1860) :
Provided that no person shall, by reason of being a shareholder in, or member of, any
company, be held to be interested in any contract entered into between such company and the
Council, unless he is a director of such company :
3
[Provided further that nothing in this section shall apply to a teacher employed by a
Municipal Council who, with the sanction of the 4[State Government], enters
_________________________
2. Inserted by the Tamil Nadu Municipal Laws (Second Amendment) Act, 2002 (Tamil
Nadu Act 31 of 2002) and omitted by Tamil Nadu Act 9 of 2008.
3. This. proviso was added by Section 129 of the Tamil Nadu District Municipalities
249
into a contract with the Municipal Council with regard to the utilisation for the purpose of a
school of any land or building owned by him or in which he has a share or interest.]
316. Penalty for omission to take out licence for vehicle or animal .(1) Every owner or
person in-charge of any vehicle or animal liable to tax under Section 98 who omits to obtain
a licence shall, on conviction, be punished with fine not exceeding fifty rupees and shall also
pay the amount of the tax payable by him in respect of such vehicle or animal.
(2) On payment of such fine and tax and of such costs as may be awarded, such owner
or person shall receive a licence for the vehicle or animal in respect of which he has been
fined and for the period during which he has been found to be in default.
(3) The provisions of this section shall apply to any person who, having compounded
for the payment of a certain sum under Section 101, fails to pay such sum, and the amount
due for a licence shall, in such case, be taken as the amount so compounded for.
317. Penalty for unlawful building . If the construction or re-construction of any

building or well
(a) is commenced without the permission of the 1[Executive Authority], or
(b) is carried on or completed otherwise than in accordance with the particulars on
which such permission was based, or

(c) is carried on or completed in contravention of any lawful order or in breach of
any provision contained in this Act or in any rule or by-law made hereunder or of any
direction or requisition lawfully given or made, or
if any alterations or additions required by any notice issued under Section 205 or
Section 215 are not duly made, or
if any person to whom a direction is given by the 1[Executive Authority] to alter or
demolish a building or well under Section 216 fails to obey such direction,
the owner of the building or well or the said person, as the case may be, shall be liable
on conviction to a fine which may extend in the case of a building to five hundred rupees and
in the case of a well or but to fifty rupees, and to a further fine which may extend in the case
of a building to one hundred rupees, and in the case of a well or but to ten rupees, for each
day during which the offence is proved to have continued after the first day.
_________________________
250
318. Notice to scavengers before discharge . (1) In the absence of a written contract to
the contrary, every scavenger employed by the Municipal Council shall be entitled to one
month's notice before discharge or to one month's wages in lieu thereof, unless he is
discharged for misconduct or was engaged for a specified term and discharged at the end of
it.
(2) Penalty for withdrawal of scavengers without notice . Should any scavenger
employed by the Council, in the absence of a written contract authorising him so to do, and
without reasonable cause, resign his employment or absent himself from his duties without
giving one month's notice to the Council, or neglect or refuse to perform his duties, or any of
them, he shall be liable on conviction to a fine not exceeding fifty rupees or to imprisonment
of either description which may extend to two months.
(3) Application of sub-sections (1) and (2) to other municipal servants . The
[State Government] may, by notification, direct that, on and from a date to be specified in
the notification, the provisions of sub-sections (1) and (2) with respect to scavengers shall
apply also to any specified class of municipal servants whose functions intimately concern
the public health or safety.
1
319. Wrongful restraint of 2[Executive Authority] and his delegate Every person who
prevents the 2[Executive Authority] or any person to whom the 2[Executive Authority] has
lawfully delegated his powers of entering into or on any land or building, from exercising his
lawful power of entering thereinto or thereon shall be deemed to have committed an offence
under Section 341 of the Indian Penal Code (Central Act XLV of 1860).
320. Penalty for not giving or giving false information . If any person who is required
by the provisions of this Act or by any notice or other proceedings issued under this Act to
furnish any information
(a) omits to furnish it, or
(b) knowingly or negligently furnishes false information,
such person shall be liable to a fine not exceeding Rs. 100.
_________________________
251
PART VI
CHAPTER XVI
PROCEDURE AND MISCELLANEOUS
LICENCES AND PERMISSIONS
321. General provisions regarding licences and permissions . (1) Every licence and
permission granted under this Act or any rule or by-law made under this Act shall specify the
period, if any, for which, and the restrictions, limitations and conditions, subject to which the
same is granted, and shall be signed by the 1[Executive Authority].
2
[(2) Save as otherwise expressly provided in or may be prescribed under this Act, for
every such licence or permission, fees may be charged on such units and at such rates as may
be fixed by the Municipal Council.]
3
[(3) The Council may

(a) place the collection of such fees under the management of such persons as may
appear to it proper ; or
(b) farm out such collection for any period not exceeding three years at a time and
on such terms and conditions as it may think fit]

4
[(3-A) Every order of a municipal authority granting or refusing a licence or

permission shall be published on the notice board of the Municipal Council.]
(4) Every order of a municipal authority refusing, suspending, cancelling or modifying
a licence or permission shall be in writing and shall state the grounds on which it proceeds.
_________________________
3. This sub-section was substituted for the original sub-section (3) by Section 25 (i) of the
Tamil Nadu. District Municipalities (Third Amendment) Act, 1942 (Tamil Nadu Act
XXXVIII of 1942), re-enacted permanently with specified modification by Section 3 of,
and the Schedule to, the Tamil Nadu Re-enacting (No.III) Act, 1948 (Tamil Nadu Act IX
of 1948).
4. This sub-section was inserted by Section 130 (ii) of the Tamil Nadu District
252
(5) Subject to the special provisions in Chapters X and XII regarding buildings and
Private Markets, and subject to such sanction as may be required for the refusal of a licence
or permission,1[***] any licence or permission granted under this Act or any rule or by-law
made under it may, at any time, be suspended or revoked by the 2[Executive Authority] if any
of its restrictions, limitations or conditions is evaded or infringed by the grantee, or if the
grantee is convicted of a breach of any of the provisions of this Act, or of any rule, bylaw or
regulation made under it in any matter to which such licence or permission relates, or if the
grantee has obtained the same by misrepresentation or fraud.
(6) It shall be the duty of the 2[Executive Authority] to inspect places in respect of
which a licence or permission is required by or under this Act, and he may enter any such
place between sunrise and sunset and also between sunset and sunrise if it is open to the
public or any industry is being carried on in it at the time ; and if he has reason to believe that
anything is being done in any place without a licence or permission where the same is
required by or under this Act, or otherwise than in conformity with the same, he may at any
time by day or night without notice enter such place for the purpose of satisfying himself
whether any provision of law, rules, by-laws or regulations, any condition of a licence or
permission or any lawful direction or prohibition is being contravened and no claim shall lie
against any person for any damage or inconvenience necessarily caused by the exercise of
powers under this subsection, by the 2[Executive Authority] or any person to whom he has
lawfully delegated his powers, or by any force necessary for effecting an entrance under this
sub-section.
(7) When any licence or permission is suspended or revoked, or when the period for
which it was granted, or within which application for renewal should be made, has expired,
whichever expires later, the grantee shall, for all purposes of this Act or any rule or by-law
made under this Act, be deemed to be without a licence or permission until the order
suspending or revoking the licence or permission is cancelled or, subject to sub-section (11),
until the licence or permission is renewed, as the case may be.
(8) Every grantee of any licence or permission shall, at all reasonable times, while
such licence or permission remains in force, produce the same at the request of the
2
[Executive Authority].
Whenever any person is convicted of an offence in respect of the failure to obtain a

licence or permission or to make a registration required by
(9)
_________________________
1. The words "and to such appeal as may be provided in case of refusal" were omitted by
Section 130 (iii) of the Tamil Nadu District Municipalities (Amendment) Act, 1930
253
the provisions of this Act or any rule or by-law made under this Act, the magistrate shall, in
addition to any fine which may be imposed, recover summarily and pay over to the Municipal
Council the amount of the fee chargeable for the licence or permission or for registration ;
1
[and may in his discretion also recover summarily and pay over to the Council such amount,
if any, as he may fix as the costs of the prosecution].
2
[(9-A) Save as otherwise expressly provided in or may be prescribed under this Act,
every application for a licence or permission or for registration of the renewal of a licence or
permission or registration, shall be made not less than thirty and not more than ninety days
before the commencement of the year or of such less period as is mentioned in the
application.]
(10) Such recovery of the fee under sub-section (9) shall not entitle the person
convicted to a licence or permission or to registration as aforesaid.

(11) The acceptance by the Municipal Council of the pre-payment of the fee for a
licence or permission or for registration shall not entitle the person making such pre-payment
to the licence or permission or to registration, as the case may be, but only to refund of the
fee in case of refusal of the licence or permission or of registration ; but an applicant for the
renewal of a licence or permission or registration shall until communication of orders on his
application be entitled to act as if the licence or permission or registration had been renewed;
and save as otherwise specially provided in this Act, if orders on an application for licence or
permission or for registration are not 3[received by the applicant within sixty days after the
receipt of the application] by the 4[Executive Authority], the application shall be deemed to
have been allowed for the year or for such less period as is mentioned in the application, and
subject to the law, rules, bylaws, regulations and all conditions ordinarily imposed.
322. Appeals from 4[Executive Authority] to Council . (1) An appeal shall lie to the
Council from
(a) any notice issued or other action taken or proposed to be taken by the 4[Executive
Authority]
_________________________
1. These words were added by Section 130 (iv) of the Tamil Nadu District Municipalities
2. This sub-section was inserted by sub-section 25 (ii) of the Tamil Nadu District
Municipalities (Third Amendment) Act, 1942 (Tamil Nadu Act XXXVIII of 1942), reenacted permanently with specified modification by Section 3 of, and the Schedule to, the
Tamil Nadu Re-enacting (No.III) Act, 1948 (Tamil Nadu Act IX of 1948).
3. This expression was substituted for the expression "communicated to the applicant within
thirty days after the receipt of the application" by Section 3 (ii) of the Tamil Nadu Local
Authorities' Laws (Amendment) Act, 1974 (Tamil Nadu Act 39 of 1974).
254
(i) 1[under Section] *[131, 139], 146, 147, 148, 150, 205 sub-section (1) and subsection (3), 216 sub-section (3), 218 sub-section (1), 219 sub-section (1), 224 sub-section (1),
226, 236, ' [246 or 247] ;
(ii) under any by-law concerning house drainage and the connection of house drains
with municipal drains or house connections with municipal water-supply or lighting mains ;
or
2
[(b) any refusal by the 3[Executive Authority] to approve a building site under
Section 200 ; or]
2
[(c) any order of the 3[Executive Authority] granting or refusing a licence or

permission;]
4
[(d) any order of the 3[Executive Authority] made under Section 321, sub-section (5),
suspending or revoking a licence ;] or
4
[(e) any other order of the 3[Executive Authority] that may be made appealable by
rules under Section 303.]
(2) The decision of the Council on any such appeal shall be final.
323. Limitation of time for appeal . In any case in which no time is prescribed by the
foregoing provisions of this Act for the presentation of an appeal allowed thereunder, such
appeal subject to the provisions of Section 5 of the Indian Limitation Act, 1908 (Central Act
IX of 1908), must 5[be presented
(a) where the appeal is against an order granting a licence or permission, within thirty
days after the date of the publication of the order on the notice board of the Municipal
Council, and
(b) in other cases, within thirty days after the date of the receipt of the order or
proceeding against which the appeal is made.]

324. Power of persons conducting election and other enquiries . All persons
authorised by rule to conduct enquiries relating to elections and all
_________________________
1. The words "under section" were substituted for the words "under sections" and the figures
and word "246 or 247" were substituted for the figures "246, 247" by Section 3 of, and
the Second Schedule to, the Tamil Nadu Repealing and Amending Act, 1955 (Tamil
Nadu Act XXXVI of 1955).
2. Clauses (b) and (c) were substituted for original clauses (b), (c), (d) and (e) by Section
131 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act
X of 1930).
4. Original clauses (f) and (g) were re-lettered as clauses (d) and (e) respectively by ibid.
5. These words and letters were substituted for the words "be presented within thirty days
after the date of receipt of the order or proceeding against which the appeal is made" by
28 of 1978.
255
inspecting or superintending officers holding any enquiries into matters falling within the
scope of their duties shall have for the purposes of such enquiries the same powers in regard
to the issue of summonses for the attendance of witnesses and the production of documents as
are conferred upon revenue officers by the 1[Tamil Nadu] Revenue Summonses Act, 1869
(1[Tamil Nadu] Act III of 1869), and the provisions of Sections 2, 3, 4 and 5 of that Act shall
apply to summonses issued and to persons summoned by virtue of the powers conferred by
this section ; and all persons to whom summonses are issued by virtue of the said powers
shall be bound to obey such summonses.
325. Summons to attend and give evidence or produce documents.- The 2[Executive
Authority] may summon any person to attend before him and to give evidence or produce
documents, as the case may be, in respect of any question relating to taxation, or inspection,
or registration, or to the grant of any licence or permission under the provisions of this Act.
NOTICES, ETC.
326. Form of notices and permissions . All notices and permissions given, issued, or
granted, as the case may be, under the provisions of this Act must be in writing.
327. Signature on documents . (1) Every licence, permission, notice, bill, schedule,
summons or other document which is required by this Act or by any rule, by-law or
regulation made under it to 3[bear the signature of the Chairman or Executive Authority] or of
any municipal officer shall be deemed to be properly signed if it bears a 4[facsimile of the
signature of the Chairman or Executive Authority] or of such municipal officer, as the case
may be, stamped thereon.
(2) Nothing in sub-section (1) shall be deemed to apply to a cheque drawn upon the
municipal fund or to any deed of contract entered into by the Municipal Council.
328. Publication of notifications . 5[Save as otherwise provided, every notification
under this Act] other than one issued by the 6[State Government]
_________________________
Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws'(Second
Amendment) Order, 1969 which came into force on the 14th January 1969.
3. These words were substituted for the words "bear the signature of the Chairman" by
Section 16 (2), ibid.
4. These words were substituted for the words "facsimile of the signature of the Chairman"
by ibid.
5. These words were substituted for the words "Every notification under this Act" by
256
shall be published in the official gazette of the district in which the Municipality is situated
both in English and in a vernacular language of the district
1
[Provided that the 2[State] Government shall have power to direct that any such
notification
(i) shall be published in the said gazette either in English or in a vernacular language of
the district ; or
(ii) shall, instead of being published in the said gazette, be published in any other
manner specified by them.]

329. Publication of by-laws, notices, orders, etc.. Every by-law, order, notice or other
document directed to be published under this Act shall, unless a different method be
prescribed by this Act, or by the Council, be written in, or translated into, the vernacular of
the district and deposited at the municipal office, and a copy shall be posted up in a
conspicuous position at such office and such other places as the Council may direct. And a
public proclamation shall be made throughout the Municipality by beat of drum that such
copy has been so posted up and that the original is open to inspection at the municipal office.
330. Notice of prohibitions or setting apart of places . Whenever the municipal
Council shall have set apart any place for any purpose authorised by this Act or shall have
prohibited the doing of anything in any place, the 1[Executive Authority] shall forthwith
cause to be put up a notice in English and in a vernacular language of the district at or near
such place. Such notice shall specify the purpose for which such place has been set apart or
the act prohibited in such place.
331. Method of serving documents . (1) When any notice or other document is
required by this Act, or by any rule, by-law, regulation or order made under it, to be served
on, or sent to any person, the service or sending thereof may be effected
(a) by giving or tendering the said document to such person ; or
(b) if such person is not found, by leaving such document at his last known place of
abode or business or by giving or tendering the same to some adult member or servant of his
family ; or
_________________________
1. This proviso was added by Section 2 (iii) of the Tamil Nadu District Municipalities and
Local Boards (Second Amendment) Act, 1944 (Tamil Nadu Act XVIII of 1944), reenacted permanently by Section 2 of, and the First Schedule, to, the Tamil Nadu . Reenacting and Repealing (No. 1) Act, 1948 (Tamil. Nadu Act VII of 1948).
257
(c) if such person does not reside in the Municipality and his address elsewhere is
known to the 1[Executive Authority] by sending the same to him by post registered ; or
(d) if none of the means aforesaid be available, by 2[affixing the same on some
conspicuous part] of such place of abode or business.

(2) When the person is an owner or occupier of any building or land, it shall not be
necessary to name the owner or occupier in the document, and in the case of joint owners and
occupiers, it shall be sufficient to serve it on, or send it to, one of such owners or occupiers.
(3) Whenever in any bill, notice, 3[form or other document] served or sent under this
Act a period is fixed within which any tax or other sum is to be paid or any work executed, or
anything provided, such period shall, in the absence from this Act of any distinct provision to
the contrary, be calculated from the date of such service or sending.
RELATION OF OCCUPIER TO OWNER
332. Recovery by occupier of sum leviable from owner . If the occupier of any
building or land makes on behalf of the owner thereof any payment for which under this Act,
the owner, but not the occupier, is liable, such occupier shall be entitled to recover the same
from the owner and may deduct the same from the rent then or thereafter due by him to the
owner.
333. Obstruction of owner by occupier . (1) If the occupier of any building or land
prevents the owner from carrying into effect in respect thereof any of the provisions of this
Act, the 1[Executive Authority] may, by an order, require the said occupier to permit the
owner, within eight days from the date of service of such order, to execute all such works as
may be necessary.
(2) Such owner shall, for the period during which he is prevented as aforesaid, be
exempt from any fine or penalty to which he might otherwise have become liable by reason
of default in executing such works.
334. Execution of work by occupier in default of owner . If the owner of any building
or land fails to execute any work which he is required to execute under the provisions of this
Act or of any rule, by-law, regulation or order made under it, the occupier of such building or
land may, with the approval of the
_________________________
2. These words were substituted for the words "fixing the same in some conspicuous part"
by Section 4 of , and the Third Schedule .to, the Tamil Nadu Repealing and Amending
Act, 1957 (Tamil Nadu Act XXV of 1957).
3. These words were substituted for the words "or form" by Section 134 of the Tamil Nadu
258
[Executive Authority], execute the said work, and shall be entitled to recover from the owner
the reasonable expenses incurred in the execution thereof, and may deduct the amount thereof
from the rent then or thereafter due by him to the owner.
2
[Power of entry and inspection of the Executive Authority.]
335. Power of entry to inspect, survey or execute the work.- The 1[Executive
Authority] or any person authorised by him in this behalf may enter into or on any building or
land with or without assistants or workmen in order to make any inquiry, inspection, test
examination, survey, measurement or valuation or for the purpose of lawfully placing or
removing pipes or meters, or to execute any other work which is authorised by the provisions
of this Act or of any rule, by-law, regulation or order made under it, or which it is necessary
for any of the purposes of this Act or in pursuance of any of the said provisions, to make or
execute :
Provided that
(a) except when it is in this Act otherwise expressly provided, no such entry shall be
made between sunset and sunrise ;

(b) except when it is in this Act otherwise expressly provided, no dwelling house
and no part of a public building used as a dwelling place, shall be so entered without the
consent of the occupier thereof unless the said occupier has received at least six hours'
previous notice of the intention to make such entry ;
(c) sufficient notice shall be given in every case even when any premises may
otherwise be entered without notice, to enable the inmates of any apartment appropriated to
women to remove to some part of the premises where their privacy may be preserved ;
(d) due regard shall be paid, so far as may be compatible with the exigencies of the
purpose of the entry, to the social and religious usages of the occupants of the premises.
336. Power of entry on lands adjacent to works . (1) The 1[Executive Authority] or
any person authorised by him in this behalf may with or without assistants or workmen enter
on any land adjoining or within fifty yards of any work authorised by this Act or by any rule,
by-law, regulation or order made
_________________________
2. These words were substituted for the words "Chairman's powers of entry and inspection"
by Section 17 (2), ibid.
259
under it, for the purpose of depositing on such land any soil, gravel, stone, or other materials,
or of obtaining access to such work, or for any other purpose connected with the carrying on
thereof.
(2) The 1[Executive Authority] or person authorised by him as aforesaid, shall, before
entering on any land under sub-section (1), give the owner or occupier three days' previous
notice of the intention to make such entry, and state the purpose thereof, and shall, if so
required by the owner or occupier, fence off so much of the land as may be required for such
purpose.
(3) The 1[Executive Authority] shall not be bound to make any payment, tender or
deposit before entering on any land under sub-section (1), but as little damage as may be shall
be done and the 1[Executive Authority] shall pay compensation to the owner or occupier of
the land for such entry and for any temporary or permanent damage that may result there
from.
(4) If such owner or occupier is dissatisfied with the amount of compensation paid to
him by the 1[Executive Authority], he may appeal to the Council.
337. Inspection and stamping of weights and measures . The 1[Executive Authority]
or any person authorised by him in this behalf may examine and test the weights and
measures used in markets and shops in the Municipality with a view to the prevention and
punishment of offences relating to such weights and measures under Chapter XIII of the
Indian Penal Code (Central Act XLV of 1860).
POWER TO ENFORCE LICENSING PROVISIONS, ORDERS, ETC.
338. Consequences of failure to obtain licences, etc., or of breach of the same . If,
under this Act, or any rule, by-law or regulation made under it the licence or permission of
the Council or 1Executive Authority] or registration in the municipal office is necessary for
the doing of any act, and if such act is done without such licence or permission or
registration, or in a manner inconsistent with the terms of any such licence or permission,
then
(a) the 1[Executive Authority] may, by notice, require the person so doing such act to
alter, remove, or, as far as practicable, restore to its original state the whole or any part of any
property, movable or immovable, public or private, affected thereby, within a time to be
specified in the notice and further,
(b) if no penalty has been specially provided in this Act for so doing such act, the
person so doing it shall be liable on conviction before a magistrate to a fine not exceeding
fifty rupees for every such offence.
_________________________
260
339. Time for complying with order and power to enforce in default .-(1) Whenever
by any notice, requisition, or order under this Act, or under any rule, by-law or regulation
made under it, any person is required to execute any work or to take any measures or do
anything a reasonable time shall be named in such notice, requisition or order within which
the work shall be executed, the measures taken, or the thing done.
(2) If such notice, requisition, or order is not complied with within the time so named,
1
the [Executive Authority] may cause such work to be executed or may take any measures or
do anything which may, in his opinion, be necessary for giving due effect to the notice,
requisition or order as aforesaid ; and further,
(3) if no penalty has been specially provided in this Act for failure to comply with such
notice, the said person shall be liable on conviction before a magistrate to a fine not
exceeding fifty rupees for every such offence.
340. Recovery of expenses from persons liable and limitation of liability of
occupier. (1) The 1[Executive Authority] may, *[subject to the provisions of 2[Section
139],] recover any reasonable expenses incurred under Section 339 from the person or any
one of the persons to whom the notice, requisition or order was addressed, and may, in
executing work or taking measures under Section 339, utilise any materials found on the
property concerned or may sell them and apply the sale-proceeds in or towards the payment
of the expenses incurred.
(2) If the person to whom notice is given is the owner of the property in respect of
which it is given, the 1[Executive Authority] may (whether any action or other proceeding has
been brought or taken against such owner or not) require the person, if any, who occupies
such property, or any part thereof, under the owner, to pay to the Municipal Council instead
of to the owner, the rent payable by him in respect of such property, as it falls due, up to the
amount recoverable from the owner under sub-section (1) or to such smaller amount as the
1
[Executive Authority] may think proper ; and any amount so paid shall be deducted from the
amount payable by the owner.
(3) For the purpose of deciding whether action should be taken under sub-section (2),
the 1[Executive Authority] may require any occupier of property to furnish information as to
the sum paid by him as rent on account of such property and as to the name and address of
the person to whom it is payable ; and such occupier shall be bound to furnish such
information.
_________________________
* Omitted in respect of Chennai City Metropolitan Development Authority by Tamil Nadu
Act 28 of 1978.
2. This expression was substituted for the words and figures "Sections 139 and 155" by
261
(4) The provisions of this section shall not affect any contract made between any owner
and occupier respecting the payment of any such expenses.
341. Relief to Agent and to Trustees . (1) When any person by reason of his receiving
the rent of immovable property as agent, trustee, guardian, manager or receiver, or of his
being agent, trustee, guardian, manager or receiver for the person who would receive the rent
if the property were let to a tenant, would, under this Act, be bound to discharge any
obligation imposed by this Act, or any rule, by-law, regulation or order made under it on the
proprietor of the property and for the discharge of which money is required, he shall not be
bound to discharge the obligation unless he has, or, but for his own improper act or default,
might have had, in his hands funds belonging to the proprietor sufficient for the purpose.
(2) The burden of proving the facts entitling a person to relief under this section shall lie
on him.
(3) When any person has claimed and established his right to relief under this section,
the 1[Executive Authority] may give him notice to apply to the discharge of such obligation
as aforesaid the first moneys which shall come to his hands on behalf or for the use of the
proprietor ; and should he fail to comply with such notice, he shall be deemed to be
personally liable to discharge such obligation.
342. Power of 1[Executive Authority] to agree to receive payment of expenses in

instalments . Instead of recovering any such expenses as aforesaid in the manner provided
under Section 344, the 1[Executive Authority] may, if he thinks fit, take an agreement from
the person liable for the payment thereof, to pay the same in instalments of such amounts and
at such intervals as will secure the payment of the whole amount due, with interest thereon at
the rate of nine per centum per annum, within a period of not more than five years.
PAYMENT OF COMPENSATION, ETC., BY AND TO THE
MUNICIPALITY
343. Power of Municipality to pay compensation . In any case not otherwise expressly
provided for in this Act, the 1[Executive Authority] may, with the approval of the Council,
pay compensation to any person who sustains damage by reason of the exercise by any
Municipal authority, officer or servant of any of the powers vested in them by this Act or any
other law, or by any rule, bylaw or regulation made under it.
_________________________
262
344. Recovery of sum dues as taxes . All costs, damages, 1[penalties], compensation,
charges, fees (other than school fees), expenses, rents (not being rents for lands and buildings
demised by the Municipal Council), contributions and other sum which under this Act or any
other law or rules or by-laws made thereunder, or under any contract in respect of watersupply 2[or drainage] made in accordance with this Act, the rules or by-laws are due by any
person to the Council, may, if there is no 3[special provision in this Act for their recovery] be
demanded by bill as provided in the rules in Schedule IV and recovered in the manner
provided 4[therein].
345. Limitation for recovery of dues . No distraint shall be made, no suit shall be
instituted and no prosecution shall be commenced in respect of any sum due to the Municipal
Council under this Act after the expiration of a period of 5[twelve] years from the date on
which distraint might first have been made, a suit might first have been instituted, or
prosecution might first have been commenced, as the case may be, in respect of such sum.
346. Procedure in dealing with surplus sale proceeds . If any property, movable or
immovable, is sold under the provisions of this Act, and if there is a surplus after the sum due
to the Municipal Council and the costs have been deducted from the sale-proceeds, such
surplus shall, if the owner of the property sold claims it within six months from the date of
the sale, be paid to him by the 6[Executive Authority], but if no such claim is preferred within
such time, the said surplus shall be credited to the municipal fund, and no suit shall lie for the
recovery of any sum so credited.
347. Persons empowered to prosecute . 7[***] 8[Save as otherwise expressly
provided in this Act, no Court shall take cognizance of any offence] against the provisions of
this Act, or of any rule, or by-law, made under it unless complaint is made by the police, or
the 6[Executive Authority] or by a person expressly authorised in this behalf by the Council
or the 6[Executive Authority] within three months of the commission of the offence. But
nothing herein shall affect the provisions of the *Code of Criminal Procedure, 9[1898]
(Central Act
_________________________
1. This word was inserted by Section 136 (i) of the Tamil Nadu District Municipalities
2. These words were substituted for the words "drainage or scavengings" by Section 136
(ii), ibid.
3. These words were substituted for the words "special provisions for their recovery
contained in this Act" by ibid.
4. These word was substituted for the words "in those rules" by the Tamil Nadu District
5. Substituted for the word "three" by the Tamil Nadu Act 36 of 2008.
7. The words "Save as provided in Section 59" were omitted by Section 137 (1) of the Tamil
8. These words were substituted for the words "No person shall be tried for any offence" by
Section 22 of the Chennai City Municipal Corporation and District Municipalities
9. These figures were inserted by Section 137 (ii) of the Tamil Nadu District Municipalities
* See now the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
263
V of 1898) in regard to the power of certain magistrates to take cognizance of offences upon
information received or upon their own knowledge or suspicion :
Provided that failure to take out a licence, obtain permission or secure registration under
this Act shall, for the purposes of this section, be deemed a continuing offence until the
expiration of the period, if any, for which the licence, permission or registration is required
and if no period is specified, complaint may be made at any time within twelve months from
the commencement of the offence.
348. Imprisonment in default of payment and application of costs, etc. (1) In case
any fine or costs imposed or assessed by a magistrate under this Act or under any rule or bylaw made under it, shall not be paid, the magistrate may order the offender to be imprisoned
in default of payment subject to all the restrictions, limitations and conditions imposed in
Sections 64 to 70 (both inclusive) of the Indian Penal Code (Central Act XLV of 1860).
1
[(2) Any fine, costs, tax or other sum imposed or assessed by a magistrate under this
Act or under any rule or by-law made under it shall be recoverable by such magistrate under
the *Code of Criminal Procedure, 1898 (Central Act V of 1898), as if it were a fine and the
same shall 2[except in the case of a fine] on recovery be paid to the Municipal Council to be
applied to the purposes of this Act.]
349. Payment of compensation for damage to Municipal property. - If, on account of
any act or omission, any person has been convicted of an offence against the provisions of
this Act or against any rule or by-law made under it and by reason of such act or omission
damage has been caused to any property owned by or vesting in the Municipal Council, the
said person shall pay compensation for such damage, notwithstanding any punishment to
which he may have been sentenced for the said offence. In the event of dispute, the amount of
compensation payable by the said person shall be determined by the Court before whom he
was convicted of the said offence on application made to him for the purpose by the
3[Executive Authority] not later than three months from the date of conviction ; and in default
of payment of the amount of compensation so determined, it shall be recovered under a
warrant from the said-Court as if it were a fine inflicted by him on the person liable therefor.
_________________________
2. These words were inserted by the Adaptation Order of 1937.
* See now the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
264
LEGAL PROCEEDINGS
350. Institution of suits against Municipal Authorities officers and servants .-- (1) No
suit for damages or compensation shall be instituted against the Municipal Council, any
municipal authority, officer or servant, or any person acting under the direction of the same,
in respect of any act done in pursuance or execution or intended execution of this Act or any
rule, by-law, regulation or order made under it or in respect of any alleged neglect or default
in the execution of this Act, or any rule, by-law, regulation, or order made under it until the
expiration of one month after a notice has been delivered or left at the Municipal office or at
the place of abode of such officer, servant or person, stating the cause of action, the relief
sought, and the name and the place of abode of the intending plaintiff ; and the plaint shall
contain a statement that such notice has been so delivered or left.
(2) Every such suit shall be commenced within six months after the date on which the
cause of action arose or in case of a continuing injury or damage during such continuance or
within six months after the ceasing thereof.
(3) If any person to whom any notice is given under sub-section (1) tenders amends to
the plaintiff before the suit is instituted, and if the plaintiff does not recover in any such
action more than the amount so tendered he shall not recover any costs incurred after such
tender by the person to whom such notice has been given, and the defendant shall be entitled
to costs as from the date of tender.
(4) Where the defendant in any such suit is 1[the Chairman, the Executive Authority, or]
a Municipal officer or servant, payment of the sum, or any part of any sum, payable by him
in, or in consequence of, the suit whether in respect of costs, charges, expenses,
compensation for damages or otherwise may be made, with the sanction of the Council, from
the Municipal Fund.
351. Provision respecting institution, etc., of civil and criminal actions and obtaining
of legal advice . The 2[Executive Authority] may ,
(a) take, or withdraw from, proceedings against any person who commits
(i) any offence against this Act, the rules, by-laws or regulations ;
(ii) any offence which affects or is likely to affect any property or interest of the
Municipal Council or the due administration of this Act;
_________________________
1. These words were substituted for the words "Chairman" by Section 17 (2) of the Tamil
265
(iii) any nuisance whatsoever ;

(b) compound any offence against this Act, the rules, by-laws, or regulations which
may by rules made by the 1[State Government] be declared compoundable ;
2
[(c) with the approval of the Council take, withdraw from or compromise proceedings
for the recovery of expenses or compensation claimed to be due to the Municipal Council] ;
2
[(d) with the approval of the Council withdraw or compromise any claim against any
person in respect of a penalty payable under a contract entered into with such person by the
3
[Executive Authority] ;
2
[(e) with the approval of the Council, defend any suit or other legal proceeding
brought against the Municipal Council or against any municipal authority, officer or servant,
in respect of anything done or omitted to be done in its or his official capacity ;
2
[(f) with the approval of the Council, compromise any claim, suit or legal proceedings
brought against the Council or against any municipal authority, officer or servant, in respect
of anything done or omitted to be done as aforesaid;
2
[(g) with the approval of the Council, institute and prosecute any suit or withdraw
from or compromise any suit or claim, which has been instituted or made in the name of the
Municipal Council or of the 3[Executive Authority] ;
2
[(h) obtain such legal advice and assistance as he may, from time to time, think it
necessary or expedient to obtain, or as he may be desired by the Council to obtain, for any of
the purposes mentioned in the foregoing clauses of this section or for securing the lawful
exercise or discharge of any power or duty vesting in or imposed upon any municipal
authority or municipal officer or servant.]
4
[351-A. ***]
5[351-B.
Injunctions not to be granted in election proceedings. - Notwithstanding

anything contained in the Code of Civil Procedure, 1908 (Central
_________________________
2. Clause (c) was omitted and clauses (d) to (i) were relettered as clauses (e) to (h) by
4. Omitted by Tamil Nadu District Municipalities (Amendment) Act, 1994. (Tamil Nadu
Act 25 of 1994).
5. This section was inserted by Section 2 of the Tamil Nadu District Municipalities and
Local Boards (Amendment) Act, 1936 (Tamil Nadu Act XXV of 1936).
266
Act V of 1908), or in any other law for the time being in force, no Court shall grant any
permanent or temporary injunction or make any interim order restraining any proceeding
which is being or about to be taken under this Act for the preparation or publication of
electoral rolls or for the conduct of any election.]
352. Indemnity to the Government, Collector, Revenue Divisional Officer, Municipal
Authorities, officers and agents . No suit shall be maintainable against 1[the 2[State
Government], the district Collector, the Revenue Divisional Officer] 3[or any municipal
Chairman, Executive Authority], officer or servant or any person acting under the 4[direction
of any municipal Chairman, Executive Authority], officer or servant, or of a Magistrate, in
respect of anything in good faith done under this Act 5[***] or any rule, by-law, regulation or
order made under it.
353. Liability of Chairman, members, and Executive Authority for loss, waste, or
misapplication .-- (1) The 6[Chairman, every Councillor, and the Executive Authority] shall
be liable for the loss, waste or misapplication of any money or other property owned by or
vested in the Municipal Council, if such loss, waste or misapplication is a direct consequence
of his neglect or misconduct and a suit for compensation may be instituted against him by the
Council with the previous sanction of the 2[State Government] or by the 7[State Government].
(2) Every such suit shall be commenced within three years after the date on which the
cause of action arose.
8[353-A.
Sanction for prosecution of Chairman, Councillor or Executive Authority

. When the 9[Chairman, any Councillor or the Executive Authority] is accused of any
offence alleged to have been committed by him while acting or purporting to act in the
discharge of his official duty, no Court
_________________________
1. These words were inserted by Section 141 (i) of the Tamil Nadu District Municipalities
(Amendment) Act, 1930 (Tamil Nadu Act II of 1930).
3. These words were substituted for the words "or any municipal Chairman" by Section 17
(2) of the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act
XV of 1933).
4. These words were substituted for the words "direction of any municipal Chairman" by
ibid.
5. The words "or any other law" were omitted by Section 141 (ii) of the Tamil Nadu District
6. These words were substituted for the words, "Chairman and every Councillor" by Section
17 (2) of the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu
Act XV of 1933).
7. These words were substituted for the words "Secretary of State for India in Council" by
the Adaptation Order of 1937 as amended by the Adaptation Order of 1950.
9. These words were substituted for the words, "Chairman or any Councillor" by Section 17
(2) of the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act
XV of 1933).
267
shall take cognizance of such offence except with the previous sanction of the 1[State
Government].]
354. Assessments, etc., not to be impeached . (1) No assessment or demand made, and
no charge imposed, under the authority of this Act shall be impeached or affected by reason
of any clerical error or by reason of any mistake (a) in respect of the name, residence, place
of business or occupation of any person or (b) in the description of any property or thing, or
(c) in respect of the amount assessed, demanded or charged : provided that the provisions of
this Act have been, in substance and effect, complied with. And no proceedings under this
Act shall 2[merely] for defect in form, be quashed or set aside by any Court of Justice.
(2) No suit shall be brought in any Court to recover any sum of money collected under
the authority of this Act or to recover damages on account of any assessment, or collection of
money made under the said authority ;
Provided that the provisions of this Act have been, in effect, complied with.
(3) No distraint or sale under this Act shall be deemed unlawful, nor shall any person
making the same be deemed a trespasser, on account of any error, defect or want of form in
the bill, notice, schedule, form, summons, notice of demand, warrant of distraint, inventory,
or other proceeding relating thereto if the provisions of this Act, the rules and by-laws have in
substance and effect been complied with:
Provided that every person aggrieved by any irregularity may recover satisfaction for any
special damage sustained by him.
POLICE
355. Duties of Police Officers . (1) It shall be the duty of every Police Officer
(a) to communicate without delay to the proper Municipal officer any information
which he receives of the design to commit or of the commission of any offence under this Act
or any rule, by-law or regulation made under it, [and]3
(b) 4[to assist the Chairman, the Executive Authority] or any Municipal officer or
servant reasonably demanding his aid for the lawful exercise of any
_________________________
2. This word was inserted by Section 144 of the Tamil Nadu District Municipalities
3. This word was inserted by Schedule I to the Tamil Nadu Motor Vehicles Taxation Act,
1931 (Tamil Nadu Act III of 1931).
4. These words were substituted for the words "assist the Chairman" by Section 17 (2) of the
1933).
268
power 1[vesting in the Chairman or the Executive Authority] or in such Municipal officer or
servant under this Act, or any such rule, by-law or regulation, 2[***]
3
[(c) ***]
(2) Any Police officer who omits or refuses to perform any duty imposed on him by this
Act, shall be deemed to have committed an offence under Section 10 or under Section 44 of
the 4[Tamil Nadu] District Police Act, 1859 (Central Act XXIV of 1859).
356. Power of Police Officers to arrest persons . (1) If any Police Officer sees any
person committing an offence against any of the provisions of this Act or of any rule or bylaw made under it, he shall, if the name and address of such person are unknown to him, and
if the said person on demand declines to give his name and address, or gives a name and
address which such officer has reason to believe to be false, arrest such person.
(2) No person arrested under sub-section (1) shall be detained in custody
(a) after his true name and address are ascertained, or
(b) without the order of a magistrate for any longer time, not exceeding twenty-four
hours from the hour of arrest, than is necessary for bringing him before a magistrate.
357. Exercise of powers of Police Officer by Municipal servants.- The 5[State

Government] may empower any Municipal servant or any class of Municipal servants to
exercise the powers of a Police Officer for the purposes of this Act and of the 4[Tamil Nadu]
Towns Nuisances Act, 1889. (4[Tamil Nadu] Act III of 1889).
6[MAINTENANCE
OF RECORDS]
357-A. Maintenance of records and disclosure of information by the Municipality

including Third Grade Municipality and Town Panchayat . Every Municipality
including Third Grade Municipality and Town Panchayat, shall, maintain all its records duly
catalogued and indexed, and publish such information, in such form, in such manner and at
such intervals, as, may be prescribed.]
_________________________
1. These words were substituted for the words ."vesting in the Chairman" by ibid.
2. The word "and" was omitted by Schedule I to the Tamil Nadu Motor Vehicles Taxation
3. Clause (c) was omitted by ibid.
6. Heading and Section 357-A inserted by Tamil Nadu Act 37 of 2008.
269
MISCELLANEOUS
358. Application of term 'public servant' to municipal officers, agents and sub-agents
. Every municipal officer or servant, every contractor or agent for the collection of any
municipal tax,1[***] fee or other sum due to the Municipal Council and every person
employed by any such contractor or agent for the collection of such tax, 1[***] fee or sum
shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal
Code (Central Act XLV of 1860).
359. Prohibition against obstruction of Municipal Authorities, servants and
contractors .No person shall obstruct or molest the Council, the 2[Chairman, any
Councillor, the Executive Authority], or any person employed by the Municipal Council or
3
[any person with whom a contract has been entered into on behalf of the Council] in the
performance of their duty or of anything which they are empowered or required to do by
virtue or in consequence of this Act or of any bylaw, rule, regulation or order made under it.
360. Prohibition against removal of mark . No person shall remove any mark set up
for the purpose of indicating any level or direction incidental to the execution of any work
authorised by this Act or by any by-law, rule or order made under it.
361. Prohibition against removal or obliteration of notice . No person shall, without
authority in that behalf, remove, destroy, deface, or otherwise obliterate, any notice exhibited
by, or under the orders of the Council or the 4[Executive Authority].
362. Prohibition against unauthorised dealings with public place or materials . No
person shall, without authority in that behalf, remove earth, sand or other material or deposit
any matter or make any encroachment from, in or on any land vested in the Municipal
Council, or river, estuary, canal, backwater or water-course (not being private property) or in
any way obstruct the same.
5[STATE
GOVERNMENT'S], POWER OF DELEGATION
363. Delegation of powers by the 5[State Government] .-6[(1) The 5[State Government]
may, by notification, authorise any person to exercise any one or

_________________________
1. The word "toll" was omitted by Schedule I to the Tamil Nadu Motor Vehicles Taxation
2. These words were substituted for the words "Chairman any Councillor" by Section 17 (2)
of the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV
of 1933).
3. These words were substituted for the words "any person with whom the Chairman has
entered into a contract on behalf of the Council" by ibid.
6. The original Section 363 was re-numbered as sub-section (1) thereof and sub-section (2)
was added by Section 26 of the Tamil Nadu District Municipalities (Third Amendment)
modifications by Section 3 of and the Schedule to, the Tamil Nadu Re-enacting (No.III)
270
more of the powers 1[vested in them] by this Act, 2[except the powers mentioned in Chapters
II and III, the power to determine the amount of contribution under Section 156, the power to
make rules under sub-section (2) of Section 77-A and Sections 303 and 305 and the power to
sanction prosecution under Section 353-A] and may in like manner withdraw such authority.
3
[(2) The exercise of any powers delegated under sub-section (1) shall be subject to such
restrictions and conditions as may be prescribed or as may be specified in the notification,
and also to control and revision by the 4[State] Government or by such persons as may be
empowered by them in this behalf. The 4[State] Government shall also have power to control
and revise the acts or proceedings of any persons so empowered.]
TRANSITIONAL AND TRANSITORY PROVISIONS
364. Passing of property and rights to Municipality as reconstituted. All property,
all rights of whatever kinds used, enjoyed or possessed by, and all interests of whatever kind
owned by, or vested in or held in trust by, or for , a Municipal Council, as constituted under
the Tamil Nadu District Municipalities Act, 1884 (Tamil Nadu Act IV of 1884), as well as all
liabilities legally subsisting against the said Council shall pass to the Council as constituted
under this Act.
365.Commencement of Act* . This Act shall come into force on such date as the 5[State
Government] may, by notification, direct :
Provided that the power to make or approve rules, by-laws and regulations may be
exercised at any time after the publication of the assent of the Governor-General under
Section 81 of the Government of India Act, 1915, and that any election or appointment of
Chairman, or Councillors under this Act, or under the rules made under this Act, may be held
or made at any time after such publication, but no such election or appointment shall take
effect until the commencement of the Act.
_________________________
1. These words were substituted for the words "vested in him" by the Schedule to the Tamil
2. These words and figures were substituted for the words and figures "except those
mentioned in Chapters II and III" by Section 145, ibid. Transitional and transitory
provisions.
3. The original Section 363 was re-numbered as sub-section (1) thereof and sub-section (2)
was added by Section 26 of the Tamil Nadu District. Municipalities (Third Amendment)
modifications by Section 3 of and the Schedule to, the Tamil Nadu Re-enacting (No.III)
* Came into force on 1.10.1920 vide notification No. 595 - Page 364, Part I-A of Fort
St. George Gazette dated 10th August 1920.
271
366. Continuance in office of present Chairman and Councillors.- In their application

to the term of office and the election and appointment of Councillors and the Chairman
elected or appointed for the first time after the commencement of this Act, the provisions of
this Act shall be read subject to the following modifications :(a) The term of office of the Chairman and of the Councillors holding office, under the
Tamil Nadu District Municipalities Act, 1884 (Tamil Nadu Act IV of 1884), shall expire on
such date or dates after the commencement of this Act as the 1[State Government] shall
determine and the 1[State Government] shall make appointments and cause arrangements for
election to be made under this Act so that the newly elected and appointed Councillors may
come into office on the date fixed for the retirement of the former Councillors and the
Chairman elected or appointed under this Act on the date fixed for the retirement of the
Chairman elected or appointed or ex-officio under the Tamil Nadu District Municipalities
Act, 1884 (Tamil Nadu Act IV of 1884) and until they so come into office the Chairman and
the Councillors appointed or elected or ex-officio under the Tamil Nadu District
Municipalities Act, 1884 (Tamil Nadu Act IV of 1884), shall have all the powers and be
subject to all the duties respectively of the Chairman and Councillors under this Act ; and
(b) on or as soon as may be after the constitution of the Council under this Act, a
meeting shall be held on a day and at a time fixed by the Chairman, and if not held on that
date shall be held on some subsequent day fixed by the Chairman
(i) for ascertainment by lot (or if the 1[State Government] 2[so direct] otherwise than
by lot) of one-third the number of elective seats to be vacated at noon on the first day of
November 1921 and of one-third more such seats to be vacated at noon on the first day of
November 1922 and the Councillors elected for the total number of seats so ascertained or the
Councillors elected in their places in casual vacancies shall hold office until the first day of
November 1921 or the first day of November 1922, as the case may be, and the remaining
elected Councillors shall continue in office until the first day of November 1923 ; and
(ii) for the election of a Chairman by those Councils on whom this privilege has been
conferred by the 1[State Government].
_________________________
2. These words were substituted for the words "so directs" by the Schedule to the Tamil
272
367. Procedure for recovery of arrears of taxes, etc.. All arrears of taxes or other
payments by way of composition for a tax or due for expenses or compensation or otherwise
due to a Municipal Council at the time this Act comes into force may be recovered as though
they had accrued under this Act.
[368. Special provision in the case of newly constituted and reconstituted Municipal
Council . (1) Notwithstanding anything contained in this Act, when a Municipality is
constituted for the first time, the 2[State Government] may appoint a Special Officer to
exercise the powers, discharge the duties and perform the functions of the Municipal Council
3
[and its Chairman and Executive Authority].
(2) The Special Officer shall cause arrangements for election to be made so that the
newly elected 4[***] Councillors may come into office on a day within six months from the
date of publication of the notification under sub-section (3) of Section 4 declaring the area to
be a Municipality.
(3) The Special Officer shall exercise the powers, discharge the duties and perform the
functions of the Municipal Council until the Council has been constituted. 5[of the Chairman
until a Chairman has been elected] 6[by the Council] 7[***] and of the Executive Authority
until a Chairman has been elected 6[by the Council] or a commissioner has been appointed, as
the case may be.]
7
[(4) ***]
(5)8[The term of office of the 4[***] Councillors or of the Councillors elected in their
places at casual vacancies shall be 9[five years] beginning and expiring at noon on such date
as the State Government may, by notification, appoint in that behalf and different dates may
be appointed for different Municipal Councils:]
_________________________
2. The. words "Provincial Government" were substituted for the words "Local Government "
by the Adaptation Order of 1937 and the word "State" was substituted for ``Provincial' by
4. The words "Chairman and" added by Tamil Nadu Act 23 of 1978 and omitted by Tamil
Nadu Act 18 of 2006..
5. These words were substituted for the words "and of the Chairman until a Chairman has
been elected by the Council" by ibid.
6. Substituted for the words until a Chairman has been elected by ibid.
8. This paragraph was substituted for the first paragraph by Section 3(3) (a) of the Chennai
City Municipal Corporation and District Municipalities (Amendment) Act, 1968 (Tamil
9. This words were substituted for the words "three years" by Section 37 (1) (a) of the
Chennai City Municipal Corporation and Tamil Nadu District Municipalities
(Amendment and Extension of term of office) Act, 1971 (Tamil Nadu Act 22 of 1971).
273
[***]
(6) The provisions of sub-sections (1) to (5) shall apply save as otherwise provided in
this Act and, so far as may be, to all cases of reconstitution of Municipal Councils 2[and to all
cases where ordinary vacancies in-the office of 3[***] Councillors have not been filled.]
(7) Where the number of seats on a Municipal Council is increased by or in
consequence of a notification under sub-section (1) of Section 7, the Councillors elected for
the additional seats or the Councillors elected in their places at casual vacancies shall hold
office until the date on which the Councillors elected to the original seats at the ordinary
elections immediately preceding will vacate office.]
4
[369. Adjudication of disputes between local authorities . (1) When a dispute exists
between a Council and one or more than one other local authority in regard to any matters
arising under the provisions of this or any other Act and the 5[State Government] are of
opinion that the local authorities concerned are unable to settle it amicably among
themselves, the 5[State Government] may take cognizance of the dispute, and
(a) decide it themselves, or
(b) refer it for inquiry and report to an arbitrator or a board of arbitrators, or to a
Joint Committee constituted under Section 26 for the purpose.
(2) The report referred to in clause (b) of sub-section (1) shall be submitted to the 5[State
Government] who shall decide the dispute in such manner as they deem fit.
6
[(3) Any decision given, whether before or after this sub-section comes into force,
under clause (a) of sub-section (1) or under sub-section (2) 7[may,
_________________________
1. Omitted by the Tamil Nadu District Municipalities (Amendment) Act, 1994 (Tamil Nadu
Act 25 of 1994).
2. These words were added by Section 3 (3) (b) of the Chennai City Municipal Corporation
and District Municipalities (Amendment) Act, 1968 (Tamil Nadu Act 10 of 1968).
3. The words "Chairman or" Inserted by the Tamil Nadu District Municipalities
(Amendment) Act, 1994 (Tamil Nadu Act 25 of 1994) and omitted by Tamil Nadu Act 18
of 2006.
4. This section was added by Section 147 of the Tamil Nadu District Municipalities
6. This sub-section was substituted for the original sub-section (3) by Section 3 of the
Chennai City Municipal District Municipalities and Local Boards (Amendment) Act 1941
(Tamil Nadu Act VIII of 1941), re-enacted permanently with specified modifications by
Section 2(2) of, and the Second Schedule to, the Tamil Nadu Re-enacting Act, 1949
7. These words were substituted for the words "may be modified' by the Second Schedule to
the Tamil Nadu Re-enacting Act, 1949 (Tamil Nadu Act X of 1949).
274
at the instance of the local authorities concerned, be modified], from time to time, by the
1
[State] Government in such manner as they deem fit, and any such decision with the
modifications, if any, made therein under this sub-section, 2[may, at the instance of such local
authorities, be cancelled] at any time by the 1[State] Government.
Any such decision or any modification therein or cancellation thereof shall be binding on
each of the local authorities concerned and shall not be liable to be questioned in any Court of
Law.]
3
[(4) The powers, of the 1[State] Government under this section shall, where one of the
local authorities concerned is a cantonment authority or the port authority of a major port,
only be exercisable with the concurrence of the Central Government.]
4[370.
References to Chairman in other enactments and notifications, etc., issued

thereunder. (1) Any reference to the Chairman contained in any enactment in force in the
5
[State of Tamil Nadu] or in any notification, order, scheme, rule, form or by-law made under
any such enactment and in force in the 6[said State] shall where such reference relates to the
executive functions of the Chairman be construed as a reference to the Executive Authority.
(2) If any question arises as to whether any such reference relates to the executive
functions of the Chairman or not, the decision of the 7[State Government] shall be final.]
8
[(3) Any reference to the 9[Third Grade Municipality, Town Panchayat] contained in
any enactment in force in the State of Tamil Nadu or in any notification, order scheme, rules,
form or by-law made under any such enactment and in force in the said State shall be
construed as a reference to the 9[Third Grade Municipality, Town Panchayat] constituted
under this Act.]
_________________________
2. This words were substituted for the words may be cancelled" by the Second Schedule to
the Tamil Nadu Re-enacting Act, 1949 (Tamil Nadu Act X of 1949).
3. This sub-section was inserted by the Adaptation Order of 1937.
14th January 1969.
6. These words were substituted for the words "said Presidency" by paragraph 4 of, and the
Schedule to, ibid.
8. Inserted by the Tamil Nadu District Municipalities (Amendment) Act, 1994 (Tamil Nadu
Act 25 of 1994).
9. Substituted for the words "town Panchayats' by the Tamil Nadu District Municipalities
275
371. 1Power to remove difficulties.- (1) If any difficulty arises in giving effect to the
provisions of this Act, as amended by the Tamil Nadu District Municipalities (Amendment)
Act, 1994 (Tamil Nadu Act 25 of 1994), the State Government may, by an order published in
the Tamil Nadu Government Gazette, make such provisions, not inconsistent with the
provisions of this Act, as amended by the Tamil Nadu District Municipalities (Amendment)
Act, 1994 (Tamil Nadu Act 25 of 1994) as appear to them to be necessary or expedient for
removing the difficulty:
Provided that no such order shall be made after the expiry of two years from the date of
commencement of the Tamil Nadu District Municipalities (Amendment) Act, 1994 (Tamil
(2) Every order made under sub-section (1) shall, as soon as possible, after it is made,
be placed on the table of the Legislative Assembly and if, before the expiry of the session in
which it is so placed or the next session, the Assembly makes any modification in any such
order or the Assembly decides that the order should not be issued, the order shall, thereafter,
have effect only in such modified form or be of no effect, as the case may be, so, however,
that any such modification or annulment shall be without prejudice to the validity of anything
previously done under that order.
372. Repeal of certain Acts . The Mettur Township Act, 1940 (Tamil Nadu Act XI of
1940), the Courtallam Township Act, 1954 (Tamil Nadu Act XVI of 1954) and the
Bhavanisagar Township Act, 1954 (Tamil Nadu Act XXV of 1954) are hereby repealed.
373. Conversion of a Township into a Municipality or 2[Third Grade Municipality]
. Notwithstanding anything contained in this Act or any other law for the time being in
force, the State Government may, by notification, direct that the local area constituting any
Township shall from such date as may be specified therein (hereinafter referred to as the
specified date), be a Municipal area or a 3[transitional area] and in respect thereof on and
from such specified date, the following consequences shall ensue, namely, (a) the Township Committee of such area shall cease to exist or to function;
(b) there shall be constituted for the Municipal area a Municipality, or, as the case may
be, for the Panchayat area 2[Third Grade Municipality, Town Panchayat] under the provisions
of this Act, as amended by the Tamil Nadu District Municipalities (Amendment) Act 1994
(Tamil Nadu Act 25 of 1994) ;
_________________________
1. Sections 371 to 376 were added by Tamil Nadu District Municipalities
2. Substituted for the words "town Panchayats' by the Tamil Nadu District
Municipalities (Amendment) Act, 2004 (Tamil Nadu Act of 2004).
3. Substituted for the words panchayat town by ibid.
276
(c) the unexpended balance of the fund and the property (including arrears of rates,
taxes and fees) belonging to the Township Committee and all rights and powers which prior
to such notification, vested in the Township Committee shall, subject to all charges and
liabilities affecting the same, vest in the fund constituted for the Municipality or as the case
may be, the 1[Third Grade Municipality, Town Panchayat] ;
(d) any appointment, notification, notice, tax, order, scheme, licence, permission, rule,
by-law, or form made, issued, imposed or granted under any law governing such township
before the specified date in respect of such local area shall continue in force and be deemed
to have been made, issued, imposed or granted in respect of the municipal area or Panchayat
Town until it is superseded or modified by any appointment, notification, notice, tax, order,
scheme, licence, by-law, or form made, issued, imposed or granted under this Act;
(e) all budget estimates, assessments, assessment lists, valuation or measurements
made, or authenticated under any law governing such townships immediately before the
specified date in respect of such local area shall be deemed to have been made or
authenticated in this Act ;
(f) all debts and obligations incurred and all contracts made by or on behalf of the
Township Committee before the specified date and subsisting on the specified date shall be
deemed to have been incurred and made by the Municipality, or as the case may be, the
1
[Third Grade Municipality, Town Panchayat], in exercise of the powers conferred on it by
this Act ;
(g) all officers and servants in the employment of the Township Committee
immediately before the specified date shall be officers and servants of the Municipality, or as
the case may, be the 1[Third Grade Municipality, Town Panchayat], under this Act, and shall
until other provision is made in accordance with the provisions of this Act, receive salaries
and allowances and subject to the conditions of service to which they were entitled or subject
immediately before such date :
Provided that it shall be competent to the Municipality or 1[Third Grade Municipality,

Town Panchayat] subject to the previous sanction of the State Government to discontinue the
services of any officer or servant who, in its opinion, is not necessary or suitable to the
requirements of the Municipality or 1[Third Grade Municipality, Town Panchayat] service
after giving such officer or servant such notice as is required to be given by the terms of his
employment and every officer or servant whose services are discontinued, shall be entitled to
such leave, pension, provident fund and gratuity as he would have been entitled to take or
receive on being invalidated out of service as if the Township Committee in the employment
of which he was, had not ceased to exist ;
_________________________
277
(h) all proceedings pending immediately before the specified date before the Township.
Committee shall be deemed to be transferred to and be continued before the Municipality or
1
[Third Grade Municipality, Town Panchayat] ;
(i) all appeals pending immediately before the specified date before the Township
Committee shall, so far as may be practicable, be disposed of as if such local area had been
included in the Municipality or 1[Third Grade Municipality, Town Panchayat] when they
were filed ;
(j) all prosecutions instituted by or on behalf of the Township Committee and all suits
or other legal proceedings instituted by or against such Township Committee or any officer of
such Township Committee pending immediately before the specified date shall be continued
by or against the Municipality or 1[Third Grade Municipality, Town Panchayat] as if such
local area had been included in the municipal area or Panchayat town when such
prosecutions, suits or proceedings were instituted.
374. Powers, authority and responsibilities of the Municipalities . Save as otherwise
provided in this Act, the State Government may, by notification and subject to such
conditions and restrictions as may be specified therein, entrust to the Municipality, 1[Third
Grade Municipality, Town Panchayat] the wards Committee or any other Committee
constituted under this Act with such powers and responsibilities with respect to the
preparation of plans for economic development and social justice and also with such powers
and authority as may be necessary to enable them to carry out the responsibilities conferred
upon them including those in relation to the matter listed in Schedule X.
375. Transitory provision.- (1) Notwithstanding anything contained in this Act, or in
any other law for the time being in force, the State Government may, by notification, if
necessary, appoint special officers to exercise the powers and discharge the functions of the
Municipalities or the 1[Third Grade Municipalities, Town Panchayat], as the case may be,
until the day on which the first meetings of the Municipal Councils are held after ordinary
elections to the Municipalities and the 1[Third Grade Municipalities, Town Panchayats] after
the date of commencement of the Tamil Nadu District Municipalities (Amendment) Act 1994
2
[(2) The Special Officers appointed under sub-section (1) in respect of Courtallam and
Bhavanisagar Municipalities and holding as such immediately before the 13th day of August
1997, shall be deemed to have been appointed as Special Officers under sub-section (1) with
effect on and from the 13th day of August 1997 in respect of Courtallam and Bhavanisagar '
1
[Third Grade
_________________________
2. Substituted by Section 2 of the Tamil Nadu District Municipalities (Second Amendment)
278
Municipalities, Town Panchayat] and such Special Officers shall continue to hold office up to
the [30th day of June 1998] or for such shorter period as the State Government may, by
notification, specify in this behalf.]
PROVISION NOT INCORPORATED IN THE ACT
1[Validation
of things done or action taken by the Special Officers .- Anything done or

any action taken by the Special Officers deemed to have been appointed under sub-section (2)
of Section 375 of the principal Act, as amended by this Act, on or after the 13th day of
August 1997 and before the 30th day of September 1997, shall, for all purposes, be deemed
to be, and to have always been, validly done or taken in accordance with law and shall not be
liable to be questioned in any Court of law.]
376. Special provision in respect of Third Grade Municipalities and validation .
Notwithstanding the repeal of the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV
of 1958) (hereafter in this section referred to as the 1958 Act), by the Tamil Nadu Panchayats
Act, 1994 (Tamil Nadu Act 21 of 1994), on and from the 22nd day of April 1994, the
provisions of the 1958 Act in so far as they relate to Town Panchayats, shall be deemed never
to have been repealed and to have been continued to be in force up to and inclusive of the
date of commencement of the Tamil Nadu District Municipalities (Amendment) Act, 1994
(Tamil Nadu Act 25 of 1994), and the Special Officers appointed in respect of Town
Panchayats under Section 3 of the Tamil Nadu Panchayats and Panchayat Union Councils
(Appointment of Special Officers) Act, 1991 (Tamil Nadu Act 15 of 1991), shall be deemed
to have exercised the powers and performed the functions conferred under the said Section 3,
for the period commencing on the 22nd day of April 1994 and ending with the date of the
commencement of the Tamil Nadu District Municipalities (Amendment) Act 1994 (Tamil
Nadu Act 25 of 1994), as if, in respect of Town Panchayats, the 1958 Act and this section had
been in force at all material times, when such powers were exercised and functions were
performed.
_________________________
1. Inserted by Section 3 of the Tamil Nadu District Municipalities (Second Amendment)
279
SCHEDULE I.
ENACTMENTS REPEALED.
(See section 2)
Year.
(1)
1884
1897
1899
1907
1909
Number.
(2)
IV
III
I
II
V
1913
III
1914
VIII
1916
IX
Short title.
(3)
The Tamil Nadu District Municipalities
Act, 1884
(Amendment) Act, 1897.
The Tamil Nadu Hill Municipalities
Act, 1907.
and Local Boards
The 1[Tamil Nadu] Decentralization
Act,

Extent of repeal.
(4)
The whole.
Do.
Do.
Do.
Do.
Sections 2,
3 and 4.
So much of the
schedule as relates
to the Tamil Nadu
District
Municipalities
Act, 1884.
The whole.
_________________________
Laws Order, 1969, as amended by the "Tamil Nadu Adaptation of Laws (Second
280
SCHEDULE II
LIST OF HILL STATIONS
[See section 3 (10)]
Udhagamandalam, the Nilgiri District
Coonoor, the Nilgiri District
Kodaikanal, 1[Madurai District] *
SCHEDULE III.
RULES REGARDING PROCEEDINGS OF THE COUNCIL
(See section 25)
MODE OF TRANSACTING BUSINESS
1. The Municipal Council shall provide an office and the Council shall meet therein for the
transaction of business at least once in every month, upon such days and at such times as it
may arrange and also at other times as often as a meeting shall be called by the Chairman:
2
[Provided that no meeting shall be held on a public holiday.
Explanation . The expression `public holiday' includes Sunday and any other day
declared by the 3[State Government], by notification in the 4[Official Gazette], to be a public
holiday.
5
[2. (1) No meeting shall be held unless notice of the day and time when the meeting is
to be held and of the business to be transacted thereat has been given at least three clear days
before the day of the meeting.
(2) In cases of urgency, the Chairman may convene a meeting on giving shorter notice
than that specified in sub-rule (1).]
_________________________
1. These words were substituted for the words "Madura District" by section 3 of, and the
Second Schedule to, the Tamil Nadu Repealing and Amending Act 1 of 55 (Tamil Nadu
Act XXXVI of 1955).
2. This proviso and the Explanation were added by section 148 (i) of the Tamil Nadu
4. These words were substituted for the words "Fort St. George Gazette" by the Adaptation
Order of 1937.
5. Rule 2 was substituted for the original rule by section 148 (ii) of the Tamil Nadu District
* Now, Dindugal district.
281
[(3) In Municipalities in which there is a commissioner, the agenda for the meeting
shall be prepared by the commissioner in consultation with the Chairman. The commissioner
may include in the agenda any subject which in his opinion should be considered by the
Council and shall include therein any subject specified by the Chairman. On any subject
included in the agenda, the Chairman as well as the commissioner shall have the right of
recording his views in a note and such note shall be circulated to the Councillors or placed
before the Council before or at the time of the consideration of such subject by the Council.]
2
[3. (1) The Chairman shall, on the requisition in writing of not less than one-third of the
members then on the Council, convene a meeting of the Council, provided that the requisition
specifies the day (not being a public holiday as defined in the Explanation to rule (1) when
and the purpose for which the meeting is to be held. 3[Only urgent matters of local
importance relating to municipal administration which cannot wait till the next ordinary or
urgent meeting shall be considered at special meetings and not more than one subject shall be
considered at such meetings.] The requisition shall be delivered at the municipal office during
office hours to the Chairman, secretary, manager or any other person who may then be in
charge of the office at least ten clear days before the day of the meeting.
(2) If the Chairman fails within forty-eight hours from the delivery of such requisition
to call a meeting on the day specified therein, or within three days thereafter, the meeting
may be called by the members who signed the requisition on giving the notice provided for in
sub-rule (1) of rule 2 to the other members of the Council.]
4. All meetings of the Council shall be open to the public ; provided that the presiding
member may and at the request of the Council shall, in any particular case, for reasons to be
recorded in the minute book kept under rule 9, direct that the public generally, or any
particular person, shall withdraw.
5. All questions which may come before the Council at any meeting shall be decided by a
majority of the members present and voting at the meeting and, in every case of equality of
votes, the presiding member shall have 4[and exercise] a second or casting vote.
_________________________
1. This sub-rule was added by section 27 of the Tamil Nadu District Municipalities (Third
with specified modification by section 3 of, and the Schedule to the Tamil Nadu Reenacting (No.111) Act, 1948 (Tamil Nadu Act IX of 1948).
2. Rule 3 was substituted for the original rule by section 148 (ii) of the Tamil Nadu District
3. This sentence was inserted by G 0. Ms. No. 1461, R.D. and L.A., dated the 9th June 1966.
4. These words were inserted by section 148 (iii) of the Tamil Nadu District Municipalities
282
6. No business shall be transacted at a meeting unless there be present at least six
members or, if the number of members then on the Council exceeds sixteen, at least one-third
of that number.
7. If within half an hour after the time appointed for a meeting, a quorum is not present,
the meeting shall stand adjourned, unless all the members present agree to wait longer.
8. No resolution of the Council shall be modified or cancelled within three months after
the passing thereof except at a meeting specially convened in that behalf and by a resolution
of the Council supported by 1[***] not less than one-half of the sanctioned number of
members.
9. Minutes of the proceedings at each meeting of the Council shall be drawn up and
entered in a book to be kept for that purpose ; and shall be signed by the 2[presiding member]
or in his absence by some one of the members present thereat ; and the said minutes shall, at
all reasonable times and without charge, be open at the municipal office to the inspection of
any person who pays any tax under this Act in the Municipality.
3
[10. Within three days of the date of the meeting, a copy of the minutes of the
proceedings at such meeting in English and in the language of the district, shall be forwarded
by the Chairman to the Collector of the district, and another copy to the 4[Director of
Municipal Administration] of Municipal Councils and Local Boards of the range in which the
Municipality is situated. An authenticated copy of the said minutes shall also be affixed to the
notice board of the municipal office and relevant extracts of the said minutes shall be sent to
the heads of departments of the 5[State] Government and to the superintending officers
appointed under sub-section (1) of section 38 for information and necessary action. The
Chairman shall also immediately submit to the said Collector any minute of dissent that may
be forwarded to him within forty-eight hours of the meeting by any Councillor.]
_________________________
1. The words 'the votes of were omitted by section 148 (iv) of the Tamil Nadu District
2. These words were substituted for the words "Chairman" or the member who presided at
such meeting" by section 148 (v), ibid.
3. This rule was substituted for rule 10 by Local Administration Department Notification
No. 308, dated the 12th April 1943, published at page 164 of Part 1-A of the Fort St.
George Gazette, dated the 27th April 1943, re-enacted permanently by Local
Administration Department Notification, dated the 26th April 1948, published at pages 39
to 58 of the Rules Supplement of Part 1-A of the Fort St. George Gazette, dated the 27th
April 1948.
283
11. The 1[Executive Authority] shall have the custody of the proceedings and records of
the Council and may grant copies of any such proceedings and records on payment of such
fees as the Council may, by general or special order, determine. Copies shall be certified by
the 1[Executive Authority] as provided in section 76 of the Indian Evidence Act, 1872
(Central Act I of 1872) and copies so certified may be used to prove the records of the
Council in the same manner as they may, under sub-section (5) of section 78 of the said Act,
be used to prove the proceedings of that body.
2
[11-A. The committees constituted by the Council under section 23 as well as the
committees constituted under the proviso to section 68 (1) and under section 73 shall meet in
the office provided by the Municipal Council under rule 1.]
12. The proceedings of every committee appointed by the Council shall be recorded in
writing and submitted to the Council.

3
[13. ***]
SCHEDULE IV
TAXATION AND FINANCE RULES
PART I. - TAXATION RULES
[See Section 124]
DEFINITION OF TAX
1. In these rules `tax' includes payment due by way of composition for a tax.
4
[PROVISIONS COMMON TO TAXES IN GENERAL]
[2. (1) The 1[Executive Authority] shall prepare and keep assessment books in such form
as may be prescribed showing the persons and property liable to taxation under this Act.
(2) The assessment books and where detailed particulars relating to any assessment
are kept in separate records, the portion thereof containing such particulars shall be open at
all reasonable times and without charge to inspection
_________________________
1. These words were substituted for the word "Chairman" by section 17 (1). of the Tamil
2. This rule was inserted by Local Administration Department Notification No. 775, dated
the 16th October 1942, published at page 800 of Part 1-A of the Fort St. George Gazette,
dated the 3rd November 1942, re-enacted permanently by Local Administration
Department Notification, dated the 26th April 1948, published at pages 39 to 58 of the
Rules Supplement of Part 1-A of the Fort St. George Gazette, dated the 27th April 1948.
3. This rule was omitted by section 148 (vi) of the Tamil Nadu District Municipalities
4. Rules 2 to 4 and the heading thereto were substituted for the original by section 149 of the
284
by any person who pays any tax to the Municipality or his authorised agent and such person
or agent shall be entitled to take extracts free of charge, from the said books and records.
(3) The account books of the Council shall be open without charge to inspection by any
person who pays any tax to the Municipality or his authorised agent on a day or days in each
month be fixed by the Council.]
1
[3. The 2[Executive Authority] shall, save as otherwise provided in this Act, determine the
tax to which each property or person is liable :
Provided that in the case of taxes payable by the 2[Executive Authority], the original
assessment shall be made by the 3[Regional Director of Municipal Administration].
1
[4. (1) If at any time it appears to the 2[Executive Authority] that any person or property
has been inadequately assessed or inadvertently or improperly omitted from the assessment
books relating to any tax, or that there is any clerical or arithmetical error in the said books,
the 2[Executive Authority] 3[may] amend the said books in such manner as it deems just or
necessary :
Provided that no such 3[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 2[Executive Authority] why the assessment books should
not be amended as proposed.
(2) Such amendment shall be deemed to have taken effect on the earliest date, either in
the current half-year or in the two half-years immediately preceding it, on which the
circumstances justifying the amendment existed.]
5. (1) The 2[Executive Authority] shall give to every person making payment of a tax a
receipt therefor signed by him or by some person duly authorised by him in that behalf.
(2) Such receipt shall specify
(a) the date of the grant thereof ;
(b) the name of the person to whom it is granted
(c) the tax in respect of which the payment has been made ;
(d) the period for which payment has been made ; and
(e) the amount paid.
_________________________
1. Rules 2 to 4 and the heading thereto were substituted for the original by section 149 of the
285
ASSESSMENT OF THE PROPERTY TAX

[6. The value of any land or building for purposes of the property tax shall be determined
by the 2[Executive Authority] :
1
[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].
4
[6-A. The Director of Municipal Administration may prescribe suitable guidelines for
fixing the reasonable annual value of lands and buildings from time to time.]
1
[7. The 2[Executive Authority] shall enter the annual or capital value of all lands and
buildings determined by him and the tax payable thereon in assessment books to be kept for
the purpose at the municipal office. Such books shall record the following particulars, in so
far as they can be ascertained, with regard to each assessable item :
(a) the name of the owner ;
(b) the name of the occupier ;
(c) the designation, if any, of the item ;
(d) the name of the ward and street, if any, in which it is situated, and any survey or
other number which it bears ;
(e) the annual or capital value, as the case may be ; and
(f) the amount of the tax payable.]
1
[8. (1) The assessment books shall be completely revised by the 2[Executive Authority]
once in every five years.
7
[(1-A) (a) Notwithstanding anything contained in sub-rule (1), the State Government
may, for sufficient cause, from time to time, by order
(i) postpone the general revision of assessment of books,
(ii) stay any proceedings relating to the general revision of assessment books, for a period
of one or more half-years at a time but not exceeding in any case seven half-years:
Provieded that such postponement or stay shall not affect any subsequent general revision
of assessment books.
(b) Where the stay is vacated or the period of stay expires, the State Government
may direct that proceedings for the general revision of assessment books shall be either
commenced de novo or continued from the stage at which such proceedings were stayed.]
(2) The 2[Executive Authority] may amend the assessment books at any time between
one general revision and another by inserting therein or removing therefrom any property or
by altering the valuation of any property or the amount of tax 5[or subject to any rules which
the 6[State] Government
_________________________
1. Rules 6 to 12 were substituted for the original rules by section 150 of the Tamil Nadu District
2. This word was substituted for the word "Chairman" by section 17 (1) of the Tamil Nadu District
Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933).
4. Inserted by G.O.Ms.No. 2 MA & WS dated 31.1.1995.
5. These words were added by L.A. Depart. Notification No.243,Dt.10.03.42 published at page 234
of Part 1-A of the Fort St. George Gazette,Dt. the 31.03.42, re-enacted permanently with specified
modifications by Local Administration Department Notification, dated the 26.04.48, published at
pages 39 to 58 of the Rules Supplement of Part 1-A of the Fort St. George Gazette, Dt. 27.04.48.
7. This sub-rule was inserted by G.O.Ms.No.1959,RD&LA Dt.10.08.66 by G.O.Ms.No.555 RDLA
Dt.26.03.69
286
may make in this behalf, by substituting therein for the name of the owner of any property,
the name of any other person who has succeeded by transfer or otherwise to the ownership of
the property.] Such amendment shall be deemed to have taken effect on the first day of the
half-year in which it is made :
Provided that when the amendment is made in any half-year after the demand notice for
that half-year has been issued, it shall have effect only from the succeeding half-year
1
[except where the fair rent of a building together with land appurtenant to it has been
determined by the 2[Controller under the Tamil Nadu Buildings (Lease and. Rent Control)
Act, 19463] :
4
[Provided further that the decision of the Executive Authority in any disputed case of
transfer of ownership of a property shall not give the transferee a legal title to the property.]
5
[9. When assessment books have been prepared for the first time and whenever a general
revision of such books has been completed, the 6[Executive Authority] shall give public
notice stating that revision petitions will be considered if they reach the municipal office
within a period of sixty days from the date of such notice in the case of the Government, a
railway administration or a company, and of thirty days from the said date in other cases. The
notice shall be affixed to the notice board of the municipal office and on the same day be
published in the Municipality by beat of drum :]
7
[Provided that in every case where there is an enhancement in the assessment,
_________________________
1. These words were added by Local Administration Department Notification No. 243,
dated the 10th March 1942 published at page 234 of Part 1-A of the Fort St. George
Gazette, dated the 31st March 1942, re-enacted permanently with specified modifications
by Local Administration Department Notification, dated the 26th April 1948, published at
pages 39 to 58 of the Rules Supplement of Part 1-A of the Fort St. George Gazette, dated
the 27th April 1948.
2. These words, brackets and figures were substituted for the words and figures "Controller
under the Madras House Rent Control Order, 1941" by Local Administration Department
Notification, dated the 26th April 1948, published at pages 39 to 58 of the Rules
Supplement to Part 1-A of the Fort St. George Gazette, dated he 27th April 1948.
3. See now the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (Tamil Nadu Act
18 of 1960).
4. This proviso was added by Local Administration Department Notification No. 243, dated
the 10th march 1942, published at page 234 of Part 1-A of the Fort St. George Gazette,
dated the 31st March 1942, re-enacted permanently with specified modifications by the
Local Administration Department Notification, dated the 26th April 1948, published at
pages 39 to 58 of the Rules Supplement of Part 1-A of the Fort St. George Gazette, dated
the 27th April 1948.
5. Rules 6 to 12 were substituted for the original rules by section 150 of the Tamil Nadu
7. These provisos were added by the Local Administration Department Notification No.
578, dated the 6th June 1939, published at pages 401-402 of Part 1-A of the Fort St.
George Gazette, dated the 13th June 1939.
287
the Executive Authority shall also cause intimation thereof to be given by a special notice to
be served on the owner or occupier of the property concerned:
Provided further that, in every case where a special notice is required to be served on the
owner or occupier under the first proviso, the period of sixty days and thirty days referred to
in this rule shall be calculated from the date of service of such special notice.]
1
[9-A. (1) Notwithstanding anything contained in these rules, where there is an

enhancement in the assessment of property tax payable for the half-year commencing from
the 1st October 1987 and the owner or occupier of the property concerned has been given a
special notice about the enhancement of the property tax payable by such owner or occupier,
the said special notice shall be treated as modified to the extent specified below, namely :(i) In the case of buildings constructed after the 1st April 1982, but before the 1st
October 1987, the enhancement of property tax shall not exceed fifty per centum of the
property tax payable immediately before the 1st, October 1987.
(ii) In the case of buildings used for residential purposes
(a) there shall be no enhancement of property tax for thatched buildings;
(b) the enhancement of property tax shall not exceed one hundred per centum of the
property tax payable immediately before the 1st October 1987, if such building is wholly or
partly occupied by the owner;
(c) the enhancement of the property tax shall not exceed two hundred per centum of
the property tax payable immediately before the 1st October 1987, if such building is wholly
let out.
(iii) In the case of buildings used for non-residential purposes, the enhancement of
property tax shall not exceed three hundred per centum of the property tax payable
immediately before the 1st October 1987.
(2) Notwithstanding anything contained in these rules, the revision petitions filed by the
persons who have failed-to file revision petitions before the 29th October 1987 to reduce the
tax in response to the special notices enhancing the property tax with effect on and from the
1st October 1987 during the period commencing from the 29th October 1987 and ending with
the 31st March 1988, shall, for all purposes, be deemed to be and to have always been,
validly filed within the period referred to in rule 9.
(3) The Executive Authority shall dispose of the revision petitions to reduce
_________________________
1. Rule 9-A was inserted by the Tamil Nadu District Municipalities (Fourth Amendment)
288
the tax already filed and those deemed to have been filed in terms of sub-rule (2) subject to,
and in accordance with, the provisions contained in sub-rule (1).]
1
[10. In every case in which between one general revision and another, the 2[Executive
Authority] assesses any property for the first time or increases the assessment on any property
otherwise than in consequence of a general enhancement of the rate at which the property tax
is leviable, the 2[Executive Authority] shall intimate by a special notice to the owner or
occupier of such property that a petition for revising the assessment will be considered if it
reaches the municipal office within sixty days from the date of service of such notice in the
case of the Government, a railway administration or a company, and within thirty days from
the said date in other cases.]
1
[11. ***]
[12 No petition under rule 4[9 or 10] or 11 shall be disposed of unless the petitioner has
been given a reasonable opportunity to appear either in person or by authorised agent and to
represent his case.]
13. Immediately after the disposal of a revision petition, the 2[Executive Authority] shall
inform the petitioner or his authorised agent, either orally or in writing, of the orders passed
thereon, shall direct him to pay the amount fixed on revision within fifteen days 4[after the
date of receipt of such intimation], or if the amount is not yet due, within fifteen days from
the date on which it becomes due, and shall, if necessary, cause the assessment books to be
corrected.
5
[14. (1) On the establishment of a Municipality, assessments shall have effect from the
date specified in the notification under section 80.
6
[(2) A special notice shall be served on the owner or occupier of a building in the
Municipality during the period of the half year in which a general revision of property tax is
to be given effect to.]
(3) Any corrections in the assessment books made by the 2[Executive Authority]
under rule 13 or 27 shall be deemed to have effect o the first day of the half year to which the
assessment which was sought to be revised or which was appealed against relates.
_________________________
Nadu District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933). 3.
Omitted by G.O.Ms.No. 127 MA & WS dated 27.5.1999.
3. Amended by ibid.
4. These words were inserted by section 151 of the Tamil Nadu District Municipalities
5. Rules 14 to 19 were substituted for the original rules by section 152, ibid.
6. Substituted by G.O.Ms.No. 245 MA & WS dated 21-12-1998.
289
Explanation . The levy of a new class of property tax or an enhancement in the rate at
which any class of property tax is leviable is no amendment or revision within the meaning of
this rule, and shall have effect from the date fixed for the levy or enhancement.]
1
[15. The first payment of tax shall, save as provided in rule 13, be made with in thirty
days of the date or day specified in rule 14.]
ASSESSMENT OF THE PROFESSION TAX*
2
[16. (1) 3[The classes into which companies and persons shall, for the purposes of
assessment to the profession tax, be divided, and the maximum half-yearly tax leviable on
each class shall be as follow :
Class and half-yearly income,
Maximum
half-yearly tax.
Rs.
I. More than Rs, 15,000.
125
II. More than Rs. 12,000 but not more than Rs. 15,000.
100
III. More than Rs. 9,000 but not more than Rs. 12,000.
IV. More than Rs. 6,000 but not more than Rs. 9,000.
75
50
V. More than Rs. 4,800 but not more than Rs. 6,000.
25
VI. More than Rs. 3,000 but not more than Rs. 4,800.
12
VII. More than Rs. 1,800 but not more than Rs. 3,000.
VIII. More than Rs. 1,200 but not more than Rs. 1,800.
IX. More than Rs. 600 but not more than Rs. 1,200.
X. More than Rs. 300 but not more than Rs. 600.
2
1].
_________________________
1. 1 Rules 14 to 19 were substituted for the original rules by section 152 of the Tamil Nadu
3. This rule was substituted by Local Administration Department Notification, dated the
12th April 1950, published at page 52 of the Rules Supplement to Part 1-A of the Fort St.
George Gazette, dated the 18th April 1950, for the rule 16 (1) as substituted by Local
Administration Department Notification No. 154, dated the 18th February 1942,
published at page 158 of Part !-A of the Fort St. George Gazette, dated the 3rd March
1942, re-enacted permanently by Local Administration Department Notification, dated
the 26th April 1948, published at pages 39 to 58 of the Rules Supplement to Part 1-A of
the Fort St. George Gazette, dated the 27th April 1948.
* This heading and rules 16 to 19 relating to professional tax were implied repealed after the
enactment of Tamil Nadu Act 24 of 1992.
290
(2) The Council shall determine the tax leviable on each class subject to the maximum
specified in sub-rule (1) :
Provided that the proportion which the tax on any class bears to the minimum income of
that class shall, in no case, be smaller than the proportion which the tax on any lower class
bears to the minimum income of such lower class.
(3) The Council may exempt any one or more of the classes in sub-rule (1) from
liability to profession tax, but no class shall be exempted from liability when any lower class
is liable to tax.]
1
[17. A company or person shall be deemed to have transacted business and a person shall
be deemed to have exercised a profession, art, or calling or held an appointment within a
Municipality, if such company or person has an office or place of employment within such
Municipality.]
1
[18. (1) Where a company or person transacts any business other than money-lending in
any half-year exclusively in the area of a single Municipality, the income of such company or
person from the transaction of such business shall, for the purpose of levying profession tax
under this Act during the half-year, be deemed to be
(a) where income-tax is assessed on such company or person under the Indian Income-
tax Act, 1922* (Central Act XI of 1922), for the year comprising the half-year, one half of the
amount at which the profits and gains of such business are computed under section 10 of the
Indian Income-tax Act, 1922* (Central Act XI of 1922), for the purpose of assessing the
income-tax ; and
(b) where the amount for the said profits and gains is not ascertainable or where such
company or person is not assessed to income-tax, such percentage or percentages as the

2
[ State Government] may, subject to the approval of 3[both 4(Houses) of the 5(State)
Legislature], determine, of the turnover of such business transacted in the area of the
Municipality during the half-year or where this is also unascertainable during the
corresponding half-year of the previous year.
(2) Where a company or person transacts any business other than money-lending partly
in the area of a Municipality and partly outside such area, the
_________________________
* See now the Income-tax Act, 1961 (Central Act 43 of 1961).
3. These words were substituted for the words "the Legislative Council" by the Adaptation
Order of 1937.
4. This word was substituted for the word "Chambers" by the Adaptation (Amendment)
Order of 1950.
291
income of such company or person from the transaction of such business in the area of the
Municipality shall, for the purpose of levying profession-tax under this Act, be deemed to be
the percentage referred to in clause (b) of sub-rule (1) of the turnover of such business
transacted in such area, during the half-year or the corresponding half-year of the previous
year, as the case may be.
(3) For the purposes of clause (b) of sub-rule (1) and sub-rule (2), the turnover of
business in any Municipality means the aggregate money value of the goods produced,
manufactured, purchased or sold or of any other business except money-lending transacted in
such Municipality.
Explanation . In determining the turnover of business under this sub-rule
(a) where the delivery of any goods on account of any purchase made by any company
or person and the delivery on account of the sale thereof by the same company or person are
both effected in the 1[State of Tamil Nadu], only the latter transaction shall be taken into
account;
(b) where the delivery of any goods on account of any purchase made by any company
or person is effected in any place outside the 2[said State] and the delivery on account of the
sale thereof by the same company or person is effected in any place in the 2[said State], the
latter transaction shall be taken into account ; and
(c) where the delivery of any goods on account of any purchase made by any company
or person is effected in any place in the 2[said State] and the delivery on account of the sale
thereof by the same company or person is effected in any place outside the 2[said State], the
former transaction shall be taken into account.]
3
[19. (1) If, in the opinion of the 4[Executive Authority], profession tax is 5[or will be] due
from any company or person for any half-year, he shall serve a notice on such company or
person either in that half-year or in the succeeding half-year requiring the company or person
to furnish within such period, not being less than thirty days as may be specified in the notice,
a return in the prescribed form showing the income on the basis of which, according to such
company or person, it or he is liable to be assessed to profession tax for the half_________________________
14th January 1969.
2. These words were substituted for the words "said Presidency" by ibid.
5. These words were added by Local Administration Department Notification No. 1096,
dated the 5th October 1938, published at page 625 of Part 1-A of the Fort St. George
Gazette, dated the 11th October 1938.
292
year in question. Thereupon, it shall be open to such company or person to submit a return
showing the income derived by it or him during the half-year for which profession tax is
claimed or for the corresponding half-year of the previous year and produce any evidence on
which the company or person may rely in support of the return made.
1
[Explanation Where in pursuance of section 97, a statement regarding the income of a

company or the salary or income of an employed person has been furnished to the Executive
Authority, nothing in this sub-rule shall be deemed to require that authority to serve a notice
on such company or person.]
(2) If a return is made as required under sub-rule (1) 2[or a statement regarding the
income or salary is furnished under section 97] and the 3[Executive Authority] is satisfied that
it is correct and complete, he shall levy the profession tax from such company or person on
the basis of 4[such return or statement.]
Explanation . In cases not falling under clause (b) of sub-rule (1) or under sub-rule (2) of
rule 18, if the company or person produces the notice of demand of income-tax served on it
or him under section 29 of the Indian Income-tax Act, 1922* (Central Act XI of 1922), for
the year comprising the half-year in question, the 3[Executive Authority] shall be bound to
take one-half of the income mentioned in such notice of demand as the income derived from
the sources on which profession tax is leviable under this Act, as the income on the said
sources for the purposes of levying profession tax.
(3) 5[If no return is made as required under sub-rule (1) or if no statement is furnished
under section 97, or if the 3[Executive Authority] is satisfied that any return so made or any
statement so furnished] is incorrect or incomplete, the 3[Executive Authority] shall assign to
the company or person the class in the scale appropriate to the half-yearly income of such
company or person as estimated by him.
(4) The 3[Executive Authority] may, when classifying any company or person under
sub-rule (3), do so on general considerations with reference to the nature and reputed value of
the business transacted, the size and rental of
_________________________
1. 1 This explanation was added by rule (1) issued in GO. Ms. 268, Local Administration,
dated the 26th February 1954, published at page 34 of the Rules Supplement to Part 1-A
of the Fort St. George Gazette, dated the 31st March 1954.
2. These words and figures were inserted by rule (2) (a), ibid.
4. These words were substituted for the words "such return" by rule (2) (b), ibid.
* See now the Income-tax Act, 1961 (Central Act 43 of 1961).
5. These words, brackets and figures were substituted for the words, brackets and figures "If
no return is made as required under sub-rule (1), or if the Executive Authority is satisfied
that any return so made" by rule (3), issued in GO. Ms. 268, Local Administration, dated
the 26th February 1954, published at page 34 of the Rules Supplement to part 1-A of the
Fort St. George Gazette, dated the 31st March 1954.
293
residential and business premises, the quantity and number of articles dealt with, the number
of persons employed and the income-tax paid to Government.
(5) The 1[Executive Authority] shall not be entitled to call for the accounts of any
company or person.]
MAXIMAM RATES OF TAX ON CARRIAGES. AND ANIMAL
[See section 98]
2
[20. ((1) The tax on carriages and animals shall be levied at rates not exceeding the
following :
Tax on carriages and animals.
For Every tram-car.

For Every four-wheeled vehicle with springs or other
appliances acting as springs constructed to be drawn
by one or more animals.
For Every two-wheeled vehicle with springs or other
appliances acting as springs constructed to be drawn
by one or more animals.
For Every bicycle or tricycle.
For Every other vehicle with springs or other appliances
acting as springs not being a child's perambulator or go-cart.
For Every elephant.
For Every camel.
For Every horse or mule not under 12 hands.
For Every horse or mule under 12 hands.
For Every bullock or bull.
For Every male buffalo.
For Every ass.
For Every dog.
For Every pig.
For Every goat.
Maximum
half-yearly
tax.
Rs.
50
10
5
2
3
12
6
6
2
1
1
AS.
8
8
8
8
_________________________
2. This rule was substituted for the original rule by Schedule I to the Tamil Nadu Motor
Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931).
294
(2) If within the half-year, a person replaces any carriage or animal by another carriage
or animal falling under the same class in the table given in sub-rule (1), the said person, in
case the replacement was due to the destruction of the carriage or the death of the animal and
if he had possession, custody or control of the carriage or animal so replaced at the time of its
destruction or death, shall not be liable to more than one payment of tax and the amount of
such payment shall be regulated by the aggregate number of day for which the carriage which
has been destroyed or the animal which has died and the carriage or animal replacing such
carriage or animal have been kept during the half-year.]
1
[21.***]
[***]
[22.***1
[22-A. ***]
APPEALS
[23. An appeal shall lie to the [Taxation Appeals Committee] in respect of the
assessment and imposition of the following taxes and of no others :--(a)
assessments made by the 5[Regional Director of Municipal Administration] under
rule 3 ;
6
[(aa) any order passed by the Executive Authority under rule 4 ;]
(b) the proceedings of the '[Executive Authority] under rule 19;

8
[(c) the order of the Executive Authority under rule 13 upon a revision petition ; and ]
_________________________
1. This rule was omitted by Schedule I to the Tamil Nadu Motor Vehicles Taxation Act,
1931 (Tamil Nadu Act III of 1931).
2. This rule and the headings thereof were omitted by section 155 of the Tamil Nadu District
3. This rule was omitted by section 3 (i) of the Tamil Nadu District Municipalities
4. This rule was substituted for the original rule by section 156 of the Tamil Nadu District
8. This clause was inserted by section (ii) of the Tamil Nadu District Municipalities
295
(d) the imposition by the 1[Executive Authority] of any tax on any carriage, animal, or
cart, or of the tax on servants.]
2
[23-A. ***]
[24. ***]
25. An 4[appeal] shall be made in writing and shall set forth concisely and under distinct
heads the grounds of objection to the decision or other proceedings appealed against.
26. No appeal to the 5[Taxation Appeals Committee] shall be heard
(a) 6[unless it reached the municipal. office]

(i) within fifteen days from the service 7[***] of the notice 8[***] referred to in
sections 95 and 102 ; or
(ii) within fifteen days from the date upon which the tax becomes payable under
section 86 or 105 or 9[under rule 13 or 15] ; or
(iii) within three days from the service of the notice referred to in section 108
Provided that the 10[Taxation Appeals Committee] may admit an appeal within fifteen days
after the time prescribed in this rule, if cause be shown to its satisfaction for not preferring it
within the prescribed time ; and
_________________________
2. This rule was omitted by section 3 (iii) of the Tamil Nadu District Municipalities
3. This rule was omitted by Tamil Nadu Act 15 of 1987.
4. This word was substituted for the words, figures and letters "appeal under rule 22-A, 23
or 23A by section 3 (iv) of the Tamil Nadu District Municipalities (Amendment) Act,
6. These words were substituted for the words "unless it be presented at the Municipal
Office" by Local Administration Department Notification No. 539, dated the 10th May
1941, published at page 346 of Part 1-A of the Fort St. George Gazette, dated the 20th
May 1941, re-enacted permanently by Local Administration Department Notification,
dated the 26th April 1948, published at pages 39 to 58 of the Rules Supplement of Part 1A of the Fort St. George Gazette, dated the-27th April 1948.
7. The words "or sending" were omitted by section 157 (i) of the Tamil Nadu District
8. The words "or table" were omitted by ibid.
9. These words and figures were substituted for the words and figures "under rule 15" by
Local Administration Department Notification No. 630, dated the 18th August 1942,
published at page 680 of Part 1-A of the Fort St. George Gazette, dated the 8th September
1942, re-enacted permanently by Local Administration Department Notification, dated
the 26th April 1948, published at pages 39 to 58 of the Rules Supplement to Part 1-A of
the Fort St. George Gazette, dated the 27th April 1948.
296
(b) unless 1[(except when the Executive Authority otherwise directs on the ground of
poverty in respect of any tax other than the property tax levied under clause (a) of sub-section
(1) of section 78)], the tax in respect of which the appeal is presented has been deposited at
the municipal office 2[within the period specified in sub-clause (i), (ii) or (iii) of clause (a), as
the case may be, or where an appeal is presented for admission under the proviso to the said
clause] on or before the day upon which the appeal is presented.
3
[26-A. Notwithstanding anything to the contrary contained in rules 13, 15 and 26, in the
case of any person preferring an appeal to the Council in respect of any order of the
Executive Authority under rule 13, upon a revision petition :(a) if the tax assessed upon such person does not exceed fifteen rupees, then, such
person shall not be required to pay the tax in respect of which the appeal is preferred until the
disposal of such appeal by the Council ; and
(b) if the tax assessed upon such person exceeds fifteen rupees but does not exceed
thirty rupees, then, such person shall be required to pay only the tax payable by him before
the revision made under rule 8 ; and such person shall not be required to pay the amount of
tax enhanced in the revision in respect of which the appeal is preferred until the disposal of
such appeal by the Taxation Appeals Committee.]
4
[26-B. Any appeal against the decision of the Taxation Appeals Committee may be filed
within thirty days from the date of receipt of the order of the Taxation Appeals Committee in
the District Court concerned.]
The assessment books maintained under 5[sub-rule (1) of rule 2] shall be corrected in
accordance with the 6[decision of the Taxation Appeals Committee and]; in the event of the
amount of any tax being 7[reduced or remitted by the said committee], the 8[Executive
Authority] shall grant a refund accordingly.
27.
_________________________
1. This expression was substituted for the expression "(except when the Executive Authority
otherwise directs on the ground of poverty) by section 3 (v) of the Tamil Nadu District
2. This expression was inserted by section 157 (ii) of the Tamil Nadu District Municipalities
3. This rule was inserted by section 3 (vi) of the Tamil Nadu District Municipalities
4. Inserted by G.O.Ms.No. 127 MA & WS dated 27-5-1999.
5. These words and figures were substituted for the word and figure "rule 3" by section 158
(i) of Tamil Nadu Act X of 1930.
6. These words and figures were substituted for the words, figures and letters "orders passed
under rule 22-A, 23, 23-A, or 24" by section 3 (vii) (a) of the Tamil Nadu District
7. These words were substituted for the words "reduced or remitted by any officer appointed
by the District Collector in this behalf or the Council" by section 3 (vii) (b) of the Tamil
Nadu District Municipalities (Amendment) Act, 1970 (Tamil Nadu Act 30 of 1970).
297
[28. ***]
[28-A. 3(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.
(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.]
(3) The special officer shall be paid out of the municipal fund such salary and
allowances as the 4[State Government] may, in consultation with the Council, fix. If a
Government servant is appointed special officer, the Council shall also 5[make such
contribution towards the pension and leave allowances of that servant as may be required, by
the conditions of his service under the 6[Government] to be made by him or on his behalf].
COLLECTION OF TAXES
[See section 124]
29.7[(1) Where any tax not being a tax in respect of which a notice has to be served under
section 95, 102 or 108 or in respect of which a direction has
_________________________
1.
2.
3.
4.
Omitted in G.O.Ms.No. 127 MA & WS dated 27-5-1999.

Rule 28-A was inserted by section 159 (2) of Tamil Nadu Act X of 1930.
Substituted by Tamil Nadu Act 15 of 1987.
The words "Provincial Government" were substituted for the words "Local Government "
5. These words were substituted for the words "pay the Local Government such contribution
towards the pension and leave allowances of such servant as may be payable under the
regulations in force for the time being of the branch of Government service to which he
belongs" by the Adaptation Order of 1937.
6. This words was substituted for the word "Crown" by the Adaptation Order of 1950.
7. This sub-rule was substituted for the original sub-rule by section 161 (i) of the Tamil
298
to be given under rule 13, is due from any person, the ' [Executive Authority] shall serve
upon such person a bill for the sum due before he proceeds to enforce the provisions of rule
30.]
(2) 2[A notice under section 95, 102 or 108 and a bill under sub-rule (1) shall be signed
by the 1[Executive Authority] and shall contain
(a) a statement of the period and a description of the occupation, property or thing
for which the tax is charged ; and

(b) a notice of the liability incurred in default of payment.
3
[(3) Where a notice, bill or direction referred to in sub-rule (1) has not been served or
given either- in the half-year in which the tax became due or in the succeeding half-year, the
tax for the half-year first mentioned in this sub-rule 4(shall not be recovered in the manner
laid down in rule 30)] :
Provided that where the assessment books have been amended under rule 4, the notice, bill
or direction, as the case may be, may be given either in the half-year in which the amendment
was made or in the succeeding half-year.]
5
[(4) Nothing contained in this rule or in rule 30 shall preclude the Council from suing
in a Civil Court for any tax due to it under this Act.]
30(1) If the amount due on account of any tax is not paid within fifteen days from the
service 6(xxx) of the notice 7(xxx) or bill or the giving of the directions referred to in section
95 and 102 and rules 13 and 29 or within three days from the service of the notice referred to
in section 108 and if the person from whom the tax is due has not show cause to the
satisfaction of the 1(Executive Authority)1
_________________________
2. This words and figures were substituted for the words "Such bill"' by section 161 (ii) of
1930).
3. This sub-rule was inserted by section 171 (iii) of the Tamil Nadu District Municipalities
4. These words and figures were substituted for the words "shall not be demanded" by Local
Administration Department Notification No. 735, dated the 25th June 1940, published at
page 432 of Part 1-A of the Fort St. George Gazette, dated the 2nd July 1940, re-enacted
permanently by Local Administration Department Notification, dated the 26th April
1948, published at pages 39 to 58 of the Rules Supplement to Part 1-A of the Fort St.
George Gazette, dated the 27th April 1948.
5. This sub-rule was added by Local Administration Department Notification No. 735, dated
the 25th June 1940, published at page 432 of Part 1-A of the Fort St. George Gazette,
dated the 2nd July 1940, re-enacted permanently by Local Administration Department
Supplement to Part 1-A of the Fort St. George Gazette, dated the 27th April 1948.
6. The words "or sending" were omitted by section 162 (i) of the Tamil Nadu District
7. The word "table" was omitted by ibid.
299
why it should not be paid, the 1[Executive Authority] may recover by distraint under his
warrant and sale of the movable property of the defaulter, the amount due on account of the
tax together with the warrant fee and the distraint fee, and with such further sum as will
satisfy the probable charges that will be incurred in connexion_ with the detention and sale of
the property so distrained :
Provided always that movable property described in the proviso to section 60 of the Code
of Civil Procedure, 1908 (Central Act V of 1908), shall not be liable to distraint.
(2) If for any reason the distraint, or a sufficient distraint, of the defaulter's property is
impracticable, the 1[Executive Authority] may prosecute the defaulter before a magistrate.
(3)2[***]
(4) The warrant under sub-rule (1) shall be in the form contained in Appendix A to
these rules or in some similar form ; and for each such warrant, a fee of two annas 3[shall be
levied].
(5) Under a special order in writing of the 1[Executive Authority], any officer charged
with execution of a warrant of distress may, between sunrise and sunset, break open any outer
or inner door or window of building in order to make the distress, if he has reasonable ground
for believing that such building contains property which is liable to seizure, and if, after
notifying his authority and purpose and duly demanding admittance, he cannot otherwise
obtain admittance:
Provided that such officer shall not enter or break open the door of any apartment
appropriated to women, until he has given three hours' notice of his intention and has given
such women an opportunity to withdraw.
31. (1) The officer charged with the execution of a warrant, shall, before making the
distraint, demand payment of the tax due and the warrant fee. If the tax and fee are paid, no
distraint shall be made, 4[but if the tax or fee is not paid,] the officer shall
_________________________
2. Sub-rule (3) was omitted by Local Administration Department Notification No. 735,
dated the 25th June 1940, published at page 432 of Part 1-A of the Fort St. George
Gazette, dated the 2nd July 1940, re-enacted permanently by Local Administration
Rules Supplement to Part 1-A of the Fort St. George Gazette, dated the 27th April 1948.
3. These words were substituted for the words "shall be leviable" by section 162 (iii) of the
4. These words were substituted for the words "but, if not" by section 163 (i) (a) of the
300
(a) seize such movable property of the defaulter as he may think necessary ;
(b) make an inventory of the property seized ; and
(c) give to the person in possession of the property seized at the time of seizure a
copy of the inventory and the notice of sale in the form in Appendix B to these rules or in
some similar form :
1
[Provided that a period of seven days shall be allowed for paying the amount due and
redeeming the property seized.]
(2) The distress shall not be excessive, that is to say, the property distrained shall be as
nearly as possible 2[equal in value to the tax], due by the defaulter together with all expenses
incidental to the warrant, distraint, detention and sale.
32. (1) If the amount due by the defaulter on account of the tax, the warrant fee and
distraint fee and the expenses incidental to the detention of the property are not paid within
the period of seven days mentioned in the notice given under rule 31 and if the distraint
warrant is not suspended by the 3[Executive Authority], the property seized or a sufficient
portion thereof shall be sold by public auction under the orders of the 3[Executive Authority],
who shall apply the proceeds of the sale to the payment of the amount due on account of the
tax, the warrant fee and the distraint fee and the expenses incidental to the detention and sale
of the property, and shall return to the person in whose possession the property was at the
time of seizure any property or sum which may remain after the sale and the application of
the proceeds thereof as aforesaid. If the proceeds of the sale are insufficient for the payment
of the amount due on account of the tax, the warrant fee and distraint fee and the expenses
incidental to the detention and sale of the property, the 3[Executive Authority] may again
proceed under rule 30 in respect of the sum remaining unpaid.
(2) When the property seized is subject to speedy and natural decay, the 3[Executive
Authority] may sell it, at any time before the expiry of the said period of seven days, unless
the amount due is sooner paid.
(3) The 3[Executive Authority] shall consider any objections to the distraint of any
property which are made within the said period of seven days and may postpone the sale
pending investigation thereof. If the 3[Executive Authority]
_________________________
1. This proviso was added by section 163 (i) (b) of the Tamil Nadu District Municipalities
2. These words were substituted for the words "proportionate in value to the sum" by section
163 (ii) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu
Act X of 1930).
301
decided that the property attached was not liable to distraint, he shall return it, or if it has
already been sold, the proceeds of the sale to the person appearing to be entitled thereto and
may again proceed under rule 30 ; and all fees and expenses connected with the first distraint
and sale shall be recoverable from the defaulter if it shall appear to the 1[Executive Authority]
that he wilfully permitted the distraint of the property 2[when to his knowledge it was not
liable] to distraint.
33. (1) Distraint fees shall be payable at such rates not exceeding those mentioned in
Appendix C to these rules as may be, from time to time, determined by the Council.
(2) Such fees shall not be held to include the expenses incidental to the detention of any
property distrained under this Act.
34. The property of a person in default under 3[sub-rule (1) of rule 30] may be distrained
wherever it may be found within the Municipality.

35. If the tax due on account of any building or land 4[remains unpaid in whole or in part
at the end of the period specified in sub-rule (1) of rule 30], the 1[Executive Authority] may,
if the said tax has not remained unpaid for more than twelve months, require the occupier for
the time being of such building or land to pay the amount within a specified period 5[not
being less than fifteen days] and if the occupier fails to comply with 6[such requisition], 3[the
Executive Authority] may distrain and sell any movable property 7[found on the building or
land], and the provisions of the foregoing rules shall, mutatis mutandis, apply to all distraints
and sales effected under this rule: provided that no occupier shall be liable to prosecution or
to a civil suit in respect of any sum recoverable from him under this rule, unless he has
wilfully prevented distraint or a sufficient distraint.
8
[35-A. If any tax due from any person remains unpaid in whole or in part at the end of the
period specified in sub-rule (1) of rule 30 and if such person has left 9[***] India or cannot be
found, the said tax or such part thereof as
_________________________
2. These words were substituted for the words "which to his knowledge was not liable" by
section 164 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil
3. These words and figures were substituted for the word and figures, "rule 30" by section
165 (i) (a) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil
4. These words, brackets and figures were substituted for the words and figures "remain
unpaid at the end of the period mentioned in rule 30" by section 166 (1) ibid.
5. These words were inserted by section 166 (ii) of the Tamil Nadu District Municipalities
6. These words were substituted for the words "this requisition" by section 166 (iii), ibid.
7. These words were substituted for the words "found on the premises" by section 166
(iv), ibid.
8. This rule was inserted by section 167, ibid.
9. The words "British" was omitted by the Adaptation (Amendment) Order of 1950.
302
remains unpaid together with all sums payable in connexion therewith shall be recoverable as
if it were an arrear of land revenue.]
36. 1[(1)] Every person who is prosecuted 2[under sub-rule (2) of rule 30] shall be liable,
on proof to the satisfaction of the magistrate that he wilfully omitted to pay the amount due
by him or that he wilfully prevented distraint or a sufficient distraint, to pay a fine not
exceeding twice the amount which may be due by him on account of
(a) the tax and the warrant fee, if any, and
(b) if distraint has taken place, the distraint fee and the expenses incidental to the
detention and sale, if any, of the property distrained 3[***].

4
[(c) ***]
[(2) Whenever any person is convicted of an offence under sub-rule (1), the magistrate
shall, in addition to any fine which may be imposed, recover summarily and pay over to the
Municipal Council
the amounts, if any, due under the heads specified in clauses (a) and (b) of sub-rule (1) ;
and may in his discretion also recover summarily and pay to the Council such amount, if any,
as he may fix as the costs of the prosecution.]
6
[36-A. Neither the7[Executive Authority] nor any municipal officer or servant shall
directly or indirectly purchase any property at any sale of distrained property held under the
foregoing rules.]
PART II - FINANCE RULES.
[See Section 124]
AUTHORISED OBJECTS OF EXPENDITURE.
37. The purposes to which the municipal fund may be applied include all objects expressly
declared obligatory or discretionary by by-laws or rules, and in general everything necessary
for, or conducive to the safety, health, convenience or education of the inhabitants or to the
amenities of the Municipality and
_________________________
1. Rule 36 was re-numbered as sub-rule (1) of that rule by section 168 (1) of the Tamil Nadu
2. These words and figures were substituted for the words and figures, "under rule 30" by
section 168 (1) (ii), ibid.
3. The words "and he shall also pay the said amount and the costs of the prosecution" were
omitted by section 168 (1) (iii), of the Tamil Nadu District Municipalities (Amendment)
Act, 1930 (Tamil Nadu Act X of 1930).
4. Clause (c) was omitted by section 168 (1) (iii), ibid.
5. This sub-rule was added by section 168 (2), ibid.
6. This rule was inserted by section 169, ibid.
303
everything incidental to the administration ; and the fund shall be applicable thereto within
the Municipality subject to these rules and such further rules or special orders as the 1[State
Government] may prescribe or issue ; and shall be applicable thereto without the
Municipality, if the expenditure is authorised by this Act, or specially sanctioned by the
1
[State Government].
38. The objects of expenditure connected with the public safety include the following :
(a) the lighting of public streets and the provision, purchase, exploitation and
maintenance of electric, gas or other undertakings for lighting public and private streets,
places and buildings ;
(b) extinction of fires ;.
(c) control, supervision or removal of dangerous places, buildings, trades and practices
;
(d) regulation of traffic ;
(e) prevention and removal of obstructions in public streets or places ;
(f) the giving of relief and the establishment and maintenance of relief works in time of
famine or scarcity.
39. The objects of expenditure connected with the public health include the following :
(a) the construction and maintenance of hospitals and dispensaries and temporary places
of reception within the Municipality or without the Municipality for the treatment of
infectious diseases occurring in the Municipality ; building hospitals and dispensaries and
places of reception for the sick in general ; contributing towards hospitals, dispensaries or
places of reception provided by the 1[State Government]; contracting for the use of a hospital
or part of a hospital, dispensary or place of reception ; combining with any other local
authority or with the 1[ State Government] to provide a common hospital, dispensary or place
of reception ; sending indigent inhabitants of the Municipality to institutions outside the
Municipality for treatment ; the training of medical practitioners, medical subordinates,
midwives, nurses, health officers, sanitary inspectors and analysts, the-provision of nurses for
attendance on patients suffering from infectious diseases at the houses of such persons ;
vaccination and the training and supervision of vaccinators and the provision of lymph ; the
registration of births, deaths and marriages ; the enumeration of the inhabitants of the
Municipality and other measures of a like nature ;
_________________________
304
(b) the construction and maintenance of lunatic asylums

(c) the construction, establishment and maintenance, supervision and control of public
markets and slaughter-houses ; 1[of shops, stalls and plinths]; of latrines ; *[of sewage farms
and all works for the removal or disposal of sewage ; of water-works, drinking fountains,
tanks and wells;] of wash-houses and dhobykhanas ; of parks, squares and gardens ; the
reclamation of unhealthy localities ; and other sanitary measures of a like nature ;
(d) the cleansing and watering of streets and drains, scavenging ; the removal of
excessive or noxious vegetation ; the abatement of all nuisances ;
(e) the regulation and control of offensive or dangerous trades, of unhealthy buildings or
localities, and of burial and burning grounds and crematoria ; the provision of sites for and
the closing of burial and burning grounds ; the provision of new sites for offensive and
dangerous trades and of special locations for factories ; the acquisition of congested areas and
the provision of new sites, whether within or without municipal limits, to relieve congestion
or to provide for the growth of population ; improvement and reclamation of land, planning,
surveying and control of town extensions, whether within or without municipal limits, redistribution of sites in such extensions and all measures of a like nature 2[and the acquisition
of land for any of the aforesaid purposes].
40. The objects of expenditure connected with the public convenience, education and
amenities include (a) the construction, maintenance, diversion and improvement of streets, bridges,
causeways, culverts and the like and the acquisition of the land necessary for the buildings to
form or improve streets ; the regulation of building ; the construction of model dwellings and
the encouragement of co-operative building societies by loans, grants of land, or prizes ; the
removal of projections and encroachments ; the naming of streets ; the numbering of houses ;
the planting and preservation of trees in public streets and places ; the maintenance of public
monuments
(b) subject to rules 47 to 52, the establishment and maintenance of schools, the
construction and maintenance of school-houses, public libraries and reading-rooms,
museums, art-galleries, gymnasia or any other institutions connected with the diffusion of
mental or physical culture or technical instruction or the training of teachers
_________________________
1. These words were inserted by section 170 (i) of the Tamil Nadu District Municipalities
* Substituted by Tamil Nadu Act 28 of 1978.
2. These words were added by section 170 (ii) (a) of the Tamil Nadu District Municipalities
305
(c) the holding of industrial exhibitions or fairs ;

(d) the construction, maintenance and adornment of public halls and theatres the
acquisition and maintenance of recreation grounds, playing fields and promenades

(e) subject to all provisions of law, the construction, maintenance and purchase or
exploitation of tramways and other transport, services (railways not included), of telephone
systems, grass farms, dairies, public bakeries and 1[other agricultural, industrial or trading
concerns] of public utility either within or without the municipal limits and whether or not in
combination with other authorities or persons, and subscription to debenture loans of any
such concerns ;
(f) the employment of veterinary officers, the prevention of diseases of animals, the
places for the treatment of sick animals, and the prevention of cruelty to animals;
(g) the construction and maintenance of rest-houses, choultries, poorhouses, pounds
and other works of public utility;

(h) the provision and maintenance or holding of zoological and horticultural gardens
and exhibitions ;
(i) the provision of standard weights, scales and measures and public weighing places ;
(j) the provision and maintenance of public baths and bathing places;
(k) the provision of music for the people ;
(1) the provision and maintenance of public clocks and clock towers or a time gun ;
(m) the organisation and maintenance of associations for the prevention of juvenile
smoking and cruelty to children.
41. With the previous sanction of the 2[State Government and of the Central Government],
the Council may
(a) upon any of the public streets in the town or upon any land in or without the town
which is vested in the Council construct or maintain any railway which may appear to the
Council to be useful or necessary for the removal of rubbish and offensive matter or for any
of the other purposes of this Act ;
_________________________
1. 1 These words were substituted for the words "other industrial concerns" by section 171,
of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of
1930).
2. The words "Provincial Government and of the Fedeal Railway Authority or the Central
Government" were substituted for the words "Governor-General in Council" by the
Adaptation Order of 1937 and the word "State" was substituted for "Provincial" by the
Adaptation Order of 1950 and the words "the Federal Railway Authority or" were omitted
by the Adaptation (Amendment) Order, 1950.
306
(b) use and employ upon any such railway locomotive engines or other motive power
and carriages and wagons to be drawn or propelled thereby ;
(c) carry and convey passengers and goods upon any such railway ;
(d) make such reasonable charges in respect of such passengers or goods as the Council
may, from time to time, determine ;

(f) from time to time, enter into any contract with any person for the passage over any
such railway of locomotive engines or other motive power, carriages all wagons belonging to
or controlled by such person upon the payment of such tolls or rent, and under such conditions and restrictions, as may be mutually agreed upon ; and
(g) lease any such railway to any person upon such terms and under such conditions and
restrictions as may be mutually agreed upon.
NOTE . The term 'railways' in this rule does not include 'tramways'
42. The objects of expenditure incidental to the administration include
(a) the provision and maintenance of a principal municipal office and record-room and
of other offices with the cost of appurtenances and fittings and insurance ;
(b) salaries, allowances, liveries, pensioner contributions and provident fund
contributions, gratuities, and pensions of, and the cost of hire of vehicles for, the municipal
officers and servants ; study leave allowances of professional officers and subordinates ;
sending municipal servants to the Pasteur Institute, Coonoor, for treatment ;
(c) stationery, printing and all office and advertising expenses ;
(d) legal expenses ;
(e) election expenses ;
(f) the provision and maintenance of municipal work-shops ;

(g) municipal surveys, the preparation of maps of the Municipality and the preparation
and maintenance of a record of right immovable property.
OBLIGATORY EXPENDITURE
1
[42-A. The Municipal Council

(1) shall make provision for the construction, maintenance, diversion and
_________________________
1. This rule was inserted by Local Administration Department Notification No. 542, dated
the 12th May 1941, published at page 348 of Part 1-A of the Fort St. George Gazette,
dated the 20th May 1941, re-enacted permanently by Local Administration Department
307
improvement of streets, bridges, causeways, culverts and the like to such extent as the
1
[State] Government consider necessary and practicable ; and
1
(2) shall not divert such provision to other purposes without the express sanction of the
[State] Government.
43. (1) Expenditure on the following objects is obligatory subject to special directions that
the 2[State Government] may issue in respect of any Municipality by notifications :
(a) the principal municipal office and record-room ;
(b) maintenance of public property and monuments vested in the Municipality;
(c) maintenance of property owned by the Municipality ;
(d) salaries and pensionary and provident fund contributions, gratuities, and pensions
for the municipal officers and servants according to the conditions on which such persons
entered the municipal service ;
(e) scavenging ;
(f) lighting the public streets ;
3
[(ff) planting and preservation of trees in public street and places ;]
(g) burial and burning grounds where no sufficient number is provided by other agency;
(h) medical relief to the extent laid down in rules 44, 45 and 46 ;
(i) diffusion of education to the extent laid down in rules 47 to 51;
(j) registration of births and deaths
(k) vaccination
(1) provision of slaughter-houses;

(m) payment of interest on, and amortization of, debt (if any)
(n) payment of the election expenses including the cost of the preparation and revision
of the electoral roll, the conduct of elections to the Municipal Council, and the maintenance
of the election establishment;
_________________________
1. The word was substituted for the word "Provincial" by the Adaptation Order of 1950.
308
Explanation . The cost of maintenance of the election establishment shall include the
pay, pension and leave allowances, if any, of the officers and servants of 1[the Government]
or of any other authority, employed in the preparation and revision of the electoral roll and in
the conduct of the elections.
2
[(o) payment of such contribution towards the cost of training Commissioners of

Municipalities as may be fixed by the 3[State] Government.
Explanation . The cost of training Commissioners may include the Whole or such part as
the Government deem equitable, of the pay, pensionary or provident fund contribution and
leave and other_ allowances, if any of the officers and servants of the 4[Government] or of
any other authority employed and other incidental expenses incurred in connexion with such
training.]
5
[(p) payment of travelling allowance of a person appointed as Commissioner of the

Municipality in respect of his journey to join the appointment.
(q) all other objects declared obligatory by law or rule].
(2) The 6[State Government] shall determine every year the amount of the election
expenses referred to in clause (n) of sub-rule (1) and their determination shall be final and
binding on the Municipal Council. Such amount shall have priority over all other charges
except charges for the service of authorised loans including the loans and advances specified
in section 124-A, and the expenses specified in sub-sections (2) and (3) of section 39.
OBLIGATORY MEDICAL EXPENDITURE
44. (1) The Council shall provide and maintain either from endowments or from the
municipal fund or by grant-in-aid therefrom in accordance with such rules as may, from time
to time, be prescribed by the 6[State Government]
_________________________
2. Original clause (o) was re-lettered as clause (p) and a new clause (o) was inserted by
Local Administration Department Notification No. 985, dated the 28th August 1940,
published at page 634 of Part 1-A of the Fort St. George Gazette, dated the 3rd September
1940 re-enacted permanently by Local Administration Department Notification, dated the
26th April 1948, published at pages 39 to 58 of the Rules Supplement to Part 1-A of the
Fort St. George Gazette, dated the 27th April 1948.
3. This word was substituted for the word "Provincial " by the Adaptation Order of 1950.
4. This word was substituted for the word "Crown" by, ibid.
5. Original clause (p) was re-lettered as clause (q) and a new clause (p) was inserted by
Local Administration Department Notification No. 1165, dated the 11th November 1941,
published at page 866 of Part 1-A of the Fort St. George Gazette, dated the 25th
November 1941, re-enacted permanently by Local Administration Department
309
(a) a hospital or dispensary where the sick poor of the Municipality shall be entitled
to receive medical and surgical advice and treatment free of charge ; and
(b) a hospital for the treatment of patients suffering from infectious diseases in the
Municipality.
The Council shall provide and maintain more than one such hospital or dispensary, if the
[State Government] so direct provided that the 1[State Government] shall not so direct until
the Council shall have had an opportunity of submitting its views on the subject to the 1[State
Government] :
1
Provided further that the Council shall not be bound to provide or maintain such hospitals
or dispensaries when, in the opinion of the 1[State Government], sufficient provision has
otherwise been made for the treatment free of charge of the sick poor and the treatment of
patients suffering from infectious diseases in the Municipality.
(2) Any inhabitant of the Municipality, who is not a fit object of public charity, may,
subject to such regulations as the Council with the approval of the 1[State Government] may
from time to time, frame, obtain medical or surgical advice and treatment from any hospital
or dispensary maintained by the Council from endowments or from the municipal fund ;
provided that any charges incurred by the Council in medical or surgical relief of persons
other than the sick poor of the Municipality or those unable to pay a medical attendant shall
be reimbursed by such persons.
(3) The Council may also permit the treatment in the hospitals or dispensaries
maintained by it from endowments or from the municipal fund of any person not resident in
the Municipality.
45. The Council shall provide every hospital or dispensary provided or maintained by it
with all necessary drugs, instruments, apparatus, furniture and appliances on a scale approved
by the 1[State Government], and when, in the opinion of the Council, provision for in-patients
may be necessary, it shall also provide a sufficient number of cots, bedding, clothing,
furniture and diet for such in-patients.
46. The Council shall employ a medical officer for any hospital or dispensary maintained
by it from endowments or from the municipal fund.
OBLIGATORY EDUCATIONAL EXPENDITURE
47. The Council shall, so far as the funds at its disposal may admit, make provision for
the instruction in schools of all children of school-going age resident
_________________________
310
within the limits of the Municipality, for whose instruction provision shall not otherwise have
been made.
48. The Council may provide instruction
(i) either by schools maintained wholly from the municipal fund, or
(ii) by means of grants-in-aid to private schools from the said fund in accordance with
such rules as may, from time to time, be described by the 1[State Government], or
(iii) by contributing towards the cost of Government schools, or
(iv) by more than one of such means.
49. The Council may, with the previous sanction of the 1[State Government], maintain
either wholly from the municipal fund, or by grants-in-aid therefrom, elementary schools to
which admission may be wholly or partly free for any class of the inhabitants which, in the
opinion of the Council, is by reason of poverty unable to pay the fees leviable in schools
maintained by the Council whether wholly from the municipal fund or by grants-in-aid
therefrom.
50. (1) If, at any time, it seems advisable to the 1[State Government] that a grant-in-aid
should be made to any school maintained solely for the instruction of the children of any
particular class of the inhabitants of any Municipality 2[they may direct] the Municipal
Council to make such grant to such school ; and the Council shall make it accordingly ;
provided that the 1[State Government] shall not so direct until the Council shall have had an
opportunity of submitting its views on the subject to the 1[State Government].
(2) The instruction to be provided by the Council shall be of such standards as may,
from time to time, be determined by the 1[State Government].
51. (1) The Council shall, unless otherwise provided by any law for the time being in force,
or in the case of elementary schools 'exempted by the 1[State Government] on such conditions
as it may prescribe, from time to time, levy in every school maintained by it, fees as may
from time to time, be determined by the 1[State Government] :
Provided that if the Council is satisfied that the parent or guardian of any child, resident in
the Municipality, is by reason of poverty unable to pay for the elementary education of such
child, it may remit the whole or part of the fees,
_________________________
2. These words were substituted for the words "he may direct" by the Schedule to the Tamil
Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930),
311
but it shall not compel the parent or guardian of such child in consideration of the said relief
to send such child to any particular municipal school :
Provided further that the Council may, in any secondary school, in accordance with a
scheme framed by it and approved by the Director of Public Instruction, remit the whole or
part of the fees of poor pupils, subject to the condition that the fee income thus foregone shall
not exceed 10 per cent of the total fees realizable from all pupils of the school at the rates
determined by the 1[State Government].
(2) The proceeds of all fees levied by the Council as aforesaid shall be expended by the
Council for the provisions of instruction by means of schools.
DISCRETIONARY EDUCATIONAL EXPENDITURE
52. The Council may also provide wholly from the municipal fund, or by means of grantsin-aid therefrom ,(i) for the inspection of schools maintained by it whether wholly from the municipal
fund or by grants-in-aid therefrom;
(ii) for the training of teachers for schools aided or maintained from the municipal
fund;
(iii) for the instruction and training of persons for the practice of medicine, or of
vaccination, or of any technical or industrial calling ; and

(iv) for the maintenance of public libraries, reading rooms, gymnasia or any other
institutions connected with the diffusion of education, which may be approved by the 1[State
Government].
EXTRAORDINARY EXPENDITURE
53. A Municipal Council may, with the sanction of the 1[State Government] ,(1) contribute towards the expenses of any public exhibition, ceremony or
entertainment in the Municipality;
(2) defray the cost of the preparation and presentation of addresses to persons of
distinction visiting the Municipality;
(3) contribute to any charitable fund or to a fund for the defence of the Municipality
2
[or India] or to the funds of any institution for the relief of the poor
_________________________
1. The words "Provincial. Government" were substituted for the words "Local Government"
2. These words were substituted for the words "India or the Empire" by the Adaptation
(Amendment) Order of 1950.
312
or the treatment of disease or infirmity or the reception of diseased or infirm persons or the
investigation of the cases of disease ;
(4) pay a conveyance allowance to the Chairman or Vice-Chairman ;
(5) pay the expenses of the Chairman, members of the Council and municipal officers
and servants travelling on municipal business ; and

(6) 1[defray] any other extraordinary charges.
RECEIPTS AND PAYMENTS

54. All moneys received by the Council shall be lodged in the nearest Government
treasury or, with the sanction of the 2[State Government], in a bank

Provided that the Municipal Council may, with the sanction of the 2[State Government],
invest any sums not required for immediate use either in a Government savings bank or in
Government securities, or in any other security which may be approved by the 2[State
Government].
55. (1)
[All orders or cheques against the municipal fund shall be signed by the
[Executive Authority], or by some person duly authorised in this behalf by him]. The
treasury or bank in which the fund is lodged shall, so far as the funds to the credit of the
Council admit, pay all orders or cheques against the fund which are so signed.
4
(2) If the Council shall have given previous authority in writing, such treasury or bank
may, at once, pay out of the municipal fund without such order or cheque any expense which
the 2[State Government] 5[have incurred] on behalf of the Council.
AUDIT, SURCHARGE AND DISALLOWANCE
56. The 4[Executive Authority] shall submit all accounts to auditors as required by them.
_________________________
1. This word was inserted by the Second Schedule to the Tamil Nadu Repealing and
Amending Act, 1938 (Tamil Nadu Act XIII of 1938).
3. This sentence was substituted for the original first two sentences by section 172 of the
5. These words were substituted for the words "has incurred" by the Schedule to the Tamil
313
57. The auditors may

1
[(a) by summons in writing, require the production of any book, deed, contract,
account, voucher, receipt or other document the perusal or examination of which they
consider necessary]
(b) by summons in writing require any person having the custody or control of any such
document or accountable for it to appear in person before them;
(c) require any person so appearing to make and sign a declaration with respect to such
document or to answer any question or to prepare and furnish any statement relating thereto.
58. The auditors shall

(a) report to the Council any material impropriety or irregularity which they may
observe in the expenditure, or in the recovery of moneys due to the Council or in the
municipal accounts;
(b) furnish to the Council such information as it may require concerning the progress of
their audit ;
(c) report to the Council any loss or waste of money or other property owned by or
vested in the Council caused by neglect or misconduct, with the names of persons, directly or
indirectly, responsible for such loss or waste ; and
(d) submit to the Council a final statement of the audit and a duplicate copy thereof to
2
the [State Government] within a period of three months from the end of the financial year, or
within such other period as the 2[State Government] may notify.
59. The 3[Executive Authority] shall forthwith remedy any defects or irregularities that
may be pointed out by the auditors and report the same to the Council.
60. (1) The auditors may disallow every item contrary to law and surcharge the same on
the person making, or authorising the making of, the illegal payment; and may charge against
any person responsible therefor the amount of any 4[deficiency, loss or unprofitable outlay
incurred] by the negligence or misconduct
_________________________
1. This clause was substituted for the original clause by Local Administration Department
Notification No. 65.7, dated the 26th June 1939, published at page 450 of Part I-A of the
Fort St. George Gazette, dated the 4th July 1939.
3. These words were substituted for the word "Chairman" by, section 17 (1) of the Tamil
4. These words were substituted for the words "deficiency or loss incurred" by Local
Administration Department Notification No. 657, dated the 26th June. 1939, published at
page 450 of Part IA of the Fort St. George Gazette, dated the 4th July 1939.
314
of that person or of any sum which ought to have been but is not brought into account by that
person or of any sum which ought to have been but is not brought into account by that person
and shall, in every such case, certify the amount due from such person.
1
[Explanation It shall not be open to any person whose negligence or misconduct has
caused or contributed to any such deficiency or loss, to contend that notwithstanding his
negligence or misconduct the deficiency or loss would not have occurred but for the
negligence or misconduct of some other person.]
(2) The auditors shall state in writing the reasons for their decision in respect of every
disallowance, surcharge or charge and furnish by registered post a copy thereof to the person
against whom it is made.
(3) If the person to whom a copy of the auditor's decision is so furnished refuses to
receive it, he shall nevertheless be deemed to have been duly furnished with a copy of such
decision within the meaning of sub-rule (2). The period of fourteen days fixed in rules 61 and
62 shall be calculated from the date of such refusal.
2
[61. (1)] Any person aggrieved by disallowance, surcharge or charge made may, within
fourteen days after he has received or been served with the decision of the auditor, either
(a) apply to the principal Civil Court of original jurisdiction to set aside such
disallowance, surcharge or charge and the Court, after taking such evidence as is necessary,
may confirm, modify or remit such disallowance, surcharge or charge with such orders as to
costs as it may think proper in the circumstances ; or
(b) in lieu of such application may appeal to the 3[State Government], who shall pass
such orders as they think fit.

4
[Where an application is made to the Court under clause (a), the auditor shall be the sole
respondent thereto, and the applicant shall not be entitled to
_________________________
1. This Explanation was added by Local Administration Department Notification No. 427,
dated the 22nd June 1943, published at page 242 of Part I-A of the Fort St. George
Gazette, dated the 6th July 1943, re-enacted permanently by Local Administration
Rules Supplement to Part 1-A of the Fort St. George Gazette, dated the 27th April 1948.
2. Rule 61 was re-numbered as sub-rule (1) of that rule and to the rule as so re-numbered,
new sub-rule (2) was added by Local Administration Department Notification No. 657,
dated the 26th June 1939, published at page 450 of Part I-A of the Fort St. George
Gazette, dated the 4th July 1939.
4. This paragraph was inserted by Local Administration Department Notification No. 307,
dated the 6th November 1937, published at page 587 of Part I-A of the Fort St. George
Gazette, dated the 9th November 1937.
315
make either the 1[State Government]. or any other person a party to the proceedings.]
2
[(2) From any decision of the, Court under clause (a) of sub-rule (1), an appeal shall lie
to the High Court.]
62. Every sum certified to be due from any person by auditors under this Act shall be paid
by such person to the 3[Executive Authority], within fourteen days after the intimation to him
of the decision of the auditors unless within that time such person has appealed to the Court
or to the 1[State Government] against the decision ; and such sum if not so paid, or such sum
as the Court or the 2[State Government] shall declare to be due, shall be recoverable on an
application made by the 1[Executive Authority], to the Court in the same way as an amount
decreed by the court.
4
[62-A. The Municipalities shall pay to the auditors out of the municipal fund such
remuneration as the Government may determine.]
5
[63. Interest at the rate of six per cent per annum shall be charged on the disallowance,
surcharge or charge amount due, with effect from the date following the last date fixed for
payment of the said disallowance, surcharge or charge amount in the auditors' certificate
referred to in sub-rule (1) of rule 60. The interest so charged on the disallowance, surcharge
or charge amount overdue shall be specified in the said certificate itself in precise terms, as
laid down in section 34 of the Civil Procedure- Code, 1908 (Central Act V of 1908)].
6
[64. Notwithstanding anything contained in these rules, the 7[State] Government may, at
any time, direct that the recovery of the whole or any part of the amount certified to be due
from any person by auditors under this Act shall be waived, if in their opinion, such a course
is necessary considering all the circumstances of the case.
_________________________
1. This expression was substituted for the expression "Government of Madras" by the Tamil
Nadu Adaptation of Laws Order, 1970,which came into force on the 14th January 1969.
4. Rule 62-A was inserted by G.O. Ms. No. 880, RDLA, dated 2nd June 1979.
5. Rule 63 was re-numbered as rule 64 and the present rule 63 was inserted by GO. Ms. No.
1961 R.D. & L.A., dated the 4th September 1974.
6. This rule was added by Local Administration Department Notification No. 657, dated the
26th June 1939, published at page 450 of Part 1-A of the Fort St. George Gazette, dated
the 4th July 1939.
1[APPENDIX
316
A]
DISTRAINT WARRANT
[See Rule 30 (4)]
Warrant No.
To
__________________________
__________________________
(Name or officer charged with execution of warrant.)
(State tax or taxes due and premises, if any, in respect of which the tax or. taxes are due.)
WHEREAS _________of ___________ has not paid or shown sufficient cause for the
non-payment of the sum of Rs. ___________due for the tax or taxes noted above for the
______________________ending _________ 20____ , although the said sum has been duly
demanded from the said and fifteen* days have elapsed since such demand was made. This is
to command you to demand the said sum of Rs. __________together with annas two for
warrant fee, failing payment of which you are to distrain the goods and chattels of the said
______________________ (or, as the case may be, any goods and chattels found on the
premises referred to), to the amount of the said sum of Rs._________ together with Rs.___
______________________ for warrant fee and distraint fee making together a sum of Rs.
_________ and such further sum as may be sufficient to defray the charges of keeping and
selling such distraint ; and if within seven days next after such distraint, the amount due on
account of the said tax or taxes and fee shall not be paid, together with such further sum as
may be sufficient to defray the charges of keeping such distraint, to sell the said goods and
chattels under orders to be hereafter issued by me, and to remit to the municipal office the
sale-proceeds of the distrained property, out of which the amount due on account of the said
taxes and fees, viz., Rs._____________ and the charges on keeping, and selling such distraint
will be deducted and credited to the municipal fund, and the surplus, if any, returned to the
owner of the goods and chattels distrained. If distraint or sufficient distraint cannot be found
of the goods and chattels of the said __________ , you are to certify the same to me together
with this warrant.
Station :
Date :
[Signature of the 1(Executive Authority)].

[*Three' days in case of tax on servants.]
_________________________
1. Appendices A, B and C were substituted for the original Appendices by section 173 of the
1[APPENDIX
317
B]
FORM OF INVENTORY AND NOTICE

[See Rule 31 (1) (c)]
(State particulars of goods and chattels seized.)
Take notice that I have this day ________ seized the goods and chattels specified in the
above inventory for the sum of Rs.__________ due for. the tax or taxes mentioned in the
margin ______________ for the________ ending, ; 20 ________ ; and that unless you pay
into the office of the Municipality of ______________ the amount due together with the
warrant fee, the distraint fee and cost of keeping the goods and chattels, within seven days
from the date of this notice, the goods- and chattels will be sold on the _______ day of
_____________ 20 ________, at the Municipal office or at such other place as the
1
[Executive Authority] may direct, and that the goods and chattels may be sold at any
previous date, if they are liable to speedy and natural decay.
(Signature of the officer executing the warrant of distress)

Station:
Date:
_________________________
1. Appendices A, B and C were substituted for the original Appendices by section 173 of the
1[APPENDIX
318
C]
TABLE OF FEES PAYABLE ON DISTRAINTS

[See Rule 33 (1)]
Sum distrained for.
Fees.
Rs. A.
4
P.
Under 1 rupee
1 rupee and over but under 5 rupees.

_
0
0
100 rupees and over
10
The above charge includes all expenses, except when peons are kept in charge of property
distrained, in which case three annas must be paid daily for each peon.]
_________________________
1. Appendices A, B and C were substituted for the original Appendices by section 173 of
1930).
319
SCHEDULE V
PURPOSES FOR WHICH PREMISES MAY NOT BE USED WITHOUT
A LICENCE UNDER SECTION 249
[See section 249]
1
[(a) Washing soiled clothes or keeping soiled clothes for the purpose of washing them or
keeping washed clothes ;]
(b) boiling paddy or camphor;
(c) melting tallow or sulphur ;
(d) storing or otherwise dealing with manure, offal, blood, bones, rags, hides, fish,
horns or skins;
(e) washing or drying wool or hair;
2
[(ee) Storing or keeping blankets for the purpose of hiring;]
(f) making fish-oil;

(g) making soap, dyeing, boiling or pressing oil, 3[burning] bricks, tiles, pottery or lime
;
(h) manufacturing or distilling sago; manufacturing artificial manure 4[manufacturing
beedies or cigars] ;
(i) manufacturing gunpowder or fireworks ;
(j) keeping a public halting-place, choultry or other rest-house for travellers (other than
a choultry or rest-house maintained by the Government or a local authority), a hotel,
restaurant, eating-house, coffee house, boarding house or lodging house (other than a
students' hostel under public or recognised control) ;
(jj) keeping a shaving or hair-dressing saloon ;
_________________________
1. This clause was substituted for the original clause by the Health Department Notification,
dated the 27th November 1951, published at page 286 of Rules Supplement to Part I-A of
the Fort St. George Gazette, dated the 14th December 1951.
2. This item was added by G.O. Ms. No. 893, L.A., dated the 27th April 1959.
3. This word was substituted for the word "making" by section 174 (1) of the Tamil Nadu
4. These words were substituted for the words "manufacturing beedies" by Public Health
Department Notification No. 293, dated the 3rd July 1944, published at page 181 of Part
I-A of the Fort St. George Gazette, dated the 11th July 1944, re-enacted permanently with
retrospective effect on and from the 30th April 1948, by Public Health Department
Notification, dated the 28th March 1949, published at pages 23 to 32 of the Rules
Supplement to Part 1-A of the Fort St. George Gazette, dated the 5th April I949.
320
(k) keeping together twenty or more sheep or goats or ten or more pigs or head of
cattle ;
(1) preparing flour or articles made of flour for human consumption or sweetmeats ;
(m) manufacturing ice or aerated waters ;
1
[(mm) brewing beer, manufacturing arrack or other spirit containing alcohol (whether
denatured or not), by distillation ;]
(n) selling or storing timber, firewood, thatching materials, hay, grass, straw, fibre,
coal or charcoal ;
2
[(o) selling wholesale or retail, or storing for wholesale or retail trade or for purposes
other than private or domestic use, grain, groundnut, 3[tamarind], chillies, jaggery, pulses,
flour, bran, oil-cakes or agricultural produce which is likely to attract rats ;]
(p) 4[manufacturing jaggery, sugarcandy or syrup otherwise than as a cottage industry
by tappers or persons in enjoyment of the trees carried on in their own premises ;]
5
[(q) storing any explosive or combustible materials :]
_________________________
1. This clause was inserted by Public Health Department Notification No. 381, dated the 18th
October 1946, published at page 319 of Part I-A of the Fort St. George Gazette, dated the 26th
November 1946.
2. This clause was substituted by Public Health Department Notification No. 30, dated the 18th
December 1944, published at page 18 of Part I-A of the Fort St. George Gazette, dated the 23rd
January 1945, re-enacted permanently with retrospective effect on and from the 30th April 1948,
by Public Health Department Notification, dated the .28th March 1949, published at pages 23 to
32 of the Rules Supplement to Part I-A of the Fort St. George Gazette, dated the 5th April 1949,
for clause (o) as amended by Public Health Department Notification No. 58, dated the 18th
January 1944, published at page 43 of Part I-A of the Fort St. George Gazette, dated the 15th
February 1944 and Public Health Department Notification No. 176, dated the 15th April 1944,
published at page 108 of Part I-A of the Fort St. George Gazette, dated the 25th April 1944, which
were re-enacted permanently by Public Health Department Notification, dated the 28th March
1949, referred to above.
3. This word was inserted by Public Health Department Notification No. 254, dated the 12th June
1945, published at page 146 of Part I-A of the Fort St. George Gazette, dated the 19th June 1945,
re-enacted permanently with retrospective effect on and from the 30th April 1948 by Public
Health Department Notification, dated the. 28th March 1949, published at pages 23 to 32 of the
Rules Supplement to. Part I-A of the Fort St. George Gazette, dated the 5th April 1949.
4. This clause was substituted by Public Health Department Notification, dated the 31st March 1949,
published at page 33 of the Rules Supplement to Part I-A of the Fort St. George Gazette, dated the
5th April 1949, for clause (p) as amended by Public Health. Department Notification No. 424,
dated the 23rd November 1943, published at page 394 of Part I-A of the Fort St. George Gazette,
dated the 23rd November 1943, re-enacted permanently with retrospective effect on and from the
30th April 1948 by Public Health Department Notification, dated the 28th March 1949, published
at pages 23 to 32 of the Rules. Supplement to Part I-A of the Fort St. George Gazette, dated the
5th April 1949.
5. Clauses (q), (r) (s) and (t) were substituted for the original clause (q) by section 174 (ii) of the
321
[Provided that no licence shall be required for storing petroleum and its products in
quantities exceeding those to which the .operation of this Act is limited by the provisions of
the Petroleum Act 1934 (Central Act XXX of 1934), or the rules or notifications issued
thereunder;]
2
[(qq) selling cotton wholesale or retail or storing cotton for wholesale or retail trade or
for conversion into yarn;]
3
[(r) manufacturing anything from which offensive of unwholesome smells arise;
(s) using for any industrial purpose any fuel or machinery 4[other than such machinery
as may, by notification, be exempted by the 5[State] Government, from time to time] ; and
(t) in general, doing in the course of any industrial process anything which is likely to
be dangerous to human life or health or property :]

Provided that no licence shall be required for the storage of timber, firewood, thatching
materials, hay, grass, straw, fibre, or coal or 6[for boiling paddy or for keeping soiled clothes
or washed clothes or for washing soiled clothes when such storage or boiling, keeping or
washing is] for private use :
_________________________
1. This proviso was added by Public Health Department Notification No. 425, dated the
29th September 1944, published at page 253 of Part I-A of the Fort St. George Gazette,
dated the 31st October 1944, re-enacted permanently with retrospective effect on and
from the 30th April 1948 by Public Health Department Notification, dated the 28th March
1949, published at pages 23 to 32 of the Rules Supplement to Part I-A of the Fort St.
George Gazette, dated the 5th April 1949.
2. This clause was inserted by Public Health Department Notification No. 176, dated the
15th April 1944, published at page 108 of Part I-A of the Fort St. George Gazette, dated
the 25th April 1944, re-enacted permanently by ibid.
3. Clauses (q), (r) (s) and (t) were substituted for the original clause (q) by section 174 (ii) of
1930).
4. These words were inserted by Local Administration Department Notification No. 1171,
dated the 17th November 1941, published at page 868 of Part I-A of the Fort St. George
Gazette, dated the 25th November 1941, re-enacted permanently with retrospective effect
on and from the 30th April 1948 by Public Health Department Notification, dated the
28th March 1949, published at pages 23 to 32 of the Rules Supplement to Part I-A of the
Fort St. George Gazette, dated the 5th April 1949.
6. These words were substituted by Health Department Notification, dated the 27th
November 1951, published at page 286 of the Rules Supplement to Part I-A of the Fort
St. George Gazette, dated the 1st December 1951, for the words "when such storage of
boiling" which were inserted by section 174 (iii) of the Tamil Nadu District
322
[Provided further that no licence shall be required under this Act for a lodging house as
defined in the 2[Tamil Nadu] Public Health Act, 1939, (2[Tamil Nadu] Act III of 1939), if the
keeper thereof has been registered under that Act.]
SCHEDULE VI
LIST OF DANGEROUS DISEASES
[See Section 287]
Acute influenza
Leprosy.
pneumonia.
Plague.
Anthrax.
Smallpox.
Chickenpox.
Tuberculosis.
Cholera.
Typhoid fever.
Diptheria..
Influenza.
Enteric fever.
Relapsing fever.
Glanders.
Rabies.
_________________________
1. This proviso was added by section 28 of the Tamil Nadu District Municipalities (Third
with specified modification by section 3 of, and the Schedule to, the Tamil Nadu Reenacting (No.111) Act, 1948 (Tamil Nadu Act IX of 1948).
323
SCHEDULE VII
ORDINARY PENALTIES
[See Section 313]
Fine which
Section SubSubject.
may be
or rule. section
or clause.
imposed.
(1)
(2)
(3)
(4)
1
[30
(1)
Interested Councillor voting or taking part in Fifty
rupees].
discussion
88
..
Failure to give notice of transfer of
Fifty rupees.
title or to produce documents.
2
89
[(1)]
Failure to send notice to 3[executive
authority] after completion of construction Do.
or re-construction of building
91
(1)
Failure of owner or occupier to furnish
One hundred
return of rent, etc.
rupees.
96
..
Failure of owner or occupier to obey
Do.
requisition to furnish list of persons carrying
on profession, art, etc.
97
..
Failure of employer or head of an office,
firm or company to obey requisition
furnish list of persons in his employ.
102
[(2)]
Failure of occupier to obey requisition to

furnish statement of vehicles and animals
liable to taxation or furnishing incorrect
statement.
to
Do.
Ten rupees.
_________________________
1. This item was inserted by section 175 (i) of the Tamil Nadu District Municipalities
2. This figure was entered by section 175 (ii), ibid.
3. These words were substituted for the word "Chairman" by section 17 (i) of the Tamil
4. This figure was entered by section 175 (iii) of the Tamil Nadu District Municipalities
(1)
(2)
104
..
105
(3)
Failure to obey order to affix and register
number of carriage.
324
(4)
Ten rupees.
Do
(2)
Failure of owner to register cart or other vehicle.
(3)
Failure to have or keep registration number

affixed
to cart.
Failure to furnish lists of servants employed.
2
[***]
Do.
Fifty rupees.]
[109
..
[127]
..
Trepassing on premises connected with the

watersupply.
Do.
130
..
Failure to maintain house connections in

conformity with by-laws and regulations.
Do.
131
(2)
138.
139
Failure to obey requisition to make house

connection.
Failure to maintain house-drains, etc., in
..
(2) & (3) Failure to obey requisition as to house drainage.
140
(1) (b)
142
..
[143]
144
..
..
Do.
Do.
Do.
Failure to obey direction as to limited use of

Do.
drain or notice requiring construction of distinct
drain.
Unlawful construction of building over public
One hundred
drain.
rupees.
Failure to obey requisition regarding culverts,
Fifty rupees.
etc.,
or to keep them free from obstruction.
Failure to obey requisition to maintain troughs
Do.
and pipes for catching, etc., water from roof or
other part of building.
_________________________
1. This item was inserted by section 175 (iv) of the Tamil Nadu District Municipalities
2. This item relating to section 113 was omitted by Schedule I to the Tamil Nadu Motor
Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931).
3. These figures were substituted for the figures "119" by section 175 (v) of the Tamil Nadu
4. The figure "(2)" was omitted by section 175 (vi), ibid.
(1)
146
147
148
(2)
..
..
..
149
..
151
..
157
1
[158
..
(3)
Failure to obey requisition to provide latrine
or to remove latrine to another site and failure
to keep latrines clean and in proper order.
Failure to provide latrines for premises used
by large numbers of people or to keep them
clean and in proper order.
Failure to obey requisition to provide latrines
for market, cattle-stand or cart-stand or to keep
them clean and in proper order.
Failure to construct latrines so as to screen
persons using them from view.
Making connection with mains without
permission.
Improper disposal of carcasses, rubbish and
filth.
Allowing rubbish or filth to accumulate on
premises for more than twenty-four hours,
etc.
159
160
..
..
161
..
Allowing filth to flow in streets

Using cart without cover in removal of filth,
etc.
Throwing rubbish or filth into drains.
167
..
Building within regular lines of street.
[168
173
(1)
..
Failure to obey orders to set back buildings.

Unlawful displacement, etc., of pavement or
fences, posts and other materials of public
street.
3
325
(4)
Fifty rupees.
One hundred
rupees.
Do.
Twenty
rupees.
Two hundred
rupees.
Ten rupees.
Twenty
rupees.]
Ten rupees.
Twenty
rupees.
Do.
One thousand
rupees.
Five hundred
rupees.]
Fifty rupees.
[***]
_________________________
1. This item was substituted for the original item by section 175 (vii) of the Tamil Nadu
2. This item was inserted by section 175 (viii), ibid.
3. The entries relating to section 174-A were omitted by section 6 (iv) of the Tamil Nadu
Traffic Control Act, 1938 (Tamil Nadu Act V of 1938).
(1) (2)
1
[175
..
176
(5)
178
..
[180]
..
[180-A
181
..
(3)
Failure to provide roads, etc., on building sites
prior to disposal.
Unlawful making or laying of new private
street
326
(4)
[Two hundred
rupees.]
Five hundred
rupees.
Failure to obey requisition to metal, etc., private One hundred

street.
rupees.
Building wall or erecting fence, etc., in a public
Do.
street.
Obstructing a person in the use of a street
Do
referred to in section 180-A.
Allowing doors, ground-floor windows, etc., to
toto outwards without licence or contrary to
open
Twenty rupees.
notice.
182
..
Failure to remove permanent encroachment.
Two hundred
rupees.
183
..
Fifty rupees.
185
..
186
..
187
..
Failure to remove temporary encroachment

Unlawful removal of bar, or shoring timber,
etc.,
or
removal or extinction of light.
Unlawful making of hole or placing of
obstruction in street.
Construction, etc., of building without licence
where street or footway is likely to be
constructed.
..
..
188
..
189
(3)
Failure to fence, etc., such building while under

repair or failure to remove obstruction.
Failure to remove obstruction caused in street
by fall of trees, etc., within 12 hours of fall.
Unlawful destruction, etc., of name of street.
Twenty rupees.
Fifty rupees.
Do.
Do.
Do.
Twenty rupees.
_________________________
1. This item was inserted by section 175 (ix) of the Tamil Nadu District Municipalities
2. These words were substituted for the word "Do" by section 3 (1) of, and the Second
Schedule to, the Tamil Nadu Repealing and Amending Act, 1951 (Tamil Nadu Act XIV
of 1951).
3. These figures were substituted for the figures "183" by section 175 (x) of the Tamil Nadu
4. This item was inserted by section 5 of the Tamil Nadu District Municipalities
(1)
190
(2)
(2)
[193
(5)
[194
(1)
195
..
196
..
214
..
218
(1)
219
(1)
220
..
221
..
222
..
223
(1)
(3)
224
..
225
..
(3)
Unlawful destruction etc., of number of
building.
Constructing or reconstructing building
contrary to declaration issued by Council.
Failure to obey requisition to round or splay
off buildings at corners of street.
Construction of external roofs, etc., with
inflammable materials.
327
(4)
twenty rupees.
Two hundred
rupees.]
One hundred
rupees.
Fifty rupees.
Construction of door or window, etc., to open Twenty rupees.

outwards on public street.
Failure to keep. external walls of premises
Do
improper repair.
Failure to obey requisition to take down,
Five hundred
repair or secure dangerous structure.
rupees.
Failure to obey requisition to secure, lop, or
cut down dangerous trees.
Failure to obey requisition to repair, etc., tank
or other place dangerous to passers-by or
persons living in neighbourhood.
Failure to obey requisition to stop dangerous
quarrying.
Failure to obey notice regarding precaution
against fire.
Constructing well, etc., without permission.
Failure to obey notice to fillup or demolish
well, etc.
Failure to obey requisition to fill up, etc., tank
or well, or drain off water, etc.
Cultivating contrary to prohibition or
regulations.
Fifty rupees.
Do.
One hundred
rupees.
Do.
Fifty rupees.
Do.
Do.
Five hundred
rupees.
_________________________
1. This item was inserted by section 175 (xi) of the Tamil Nadu District Municipalities
328
(1)
226
(4)
(2)
..
[227-A
..
228
..
230
..
231
..
232
..
233
..
234
..
235
..
236
..
237
(2)
(3)
Failure to obey requisition to cleanse or close,
etc., tank, well or other source of water used
for drinking.
Fifty rupees.
Obstructing a person in the use and enjoyment

One hundred
of a well, tank or reservoir referred to in
rupees.
section 227-A.
[Fifty rupees]2
Unlawful washing and fishing in river, etc.,
after prohibition or contrary to regulations.
Washing of clothes by washer m en at
[Twenty rupees]2
unauthorised places.
Defiling water of tanks, etc.
[Fifty rupees.]2
Fifty rupees.
Failure to obey requisition to enclose, clear or
cleanse untenanted premises.
Failure to obey requisition to clear or cleanse,
etc., building or land in filthy state or
overgrown with noxious vegetation.
Failure to obey requisition to fence building or
land or trim, prune or cut hedges and trees or
lower and enclosing wall.
Failure to obey requisition to lime wash or
otherwise cleanse building.
Failure to obey requisition to execute work or
take other action with respect to insanitary
buildings.
Using or allowing the use of buildings unfit for

human habitation after prohibition.
Do:
Do.
Do.
One hundred
rupees in the
case of building
and fifty
rupees in the
case of hut.
Twenty rupees
for each day.
_________________________
2. These entries were substituted for the original entries by section 175 (xii) of the Tamil
(1)
237
(2)
238
(1)
(4)
(4)
239
329
(3)
Failure to obey requisition to demolish the
same.
(4)
Twenty rupees
for each day.
Allowing overcrowding in building after order Ten rupees for
each day.
to abate the same,
Failure to obey requisition to vacate
overcrowded building or room.
Feeding animals on filth
Do.
Fifty rupees.
240
..
Unlawful keeping of animal so as to be a

nuisance or 1[danger].
Ten rupees.
245
..
Fifty rupees.
246
..
247
..
Use of place as stable, cattle-stand, etc.,

without licence or contrary to licence.
Construction or maintenance of stable,
cattle-shed, etc., contrary to Act or subsidiary
legislation.
Use of place as stable, cattle-stand, etc.,
contrary to notice issued by 2[Executive
Authority].
Using a place for any of the purposes
specified in Schedule V without licence or
contrary to licence.
[249
250
(1)
..
251
..
255
..
257
..
258
..
Unlawful erection of factory, workshop, etc.

Disobedience of order regarding abatement of
nuisance.
Do.
Two hundred
rupees.
One hundred
rupees.
One thousand
rupees.
One hundred
rupees.
Two hundred
rupees.
Use of place as slaughter-house without

licence or contrary to licence.
Twenty rupees
Slaughter of animals for sale or food or
for
every animal,
skinning or cutting up carcasses or drying skin
carcass or skin.
so as to cause a nuisance.
Fifty rupees.
Carrying on milk trade without licence or
_________________________
1. This word was substituted for the word "dangerous" by section 3 (i) of, and the Second
Schedule to, the Tamil Nadu Repealing and Amending Act, 1951 (Tamil Nadu Act XN of
1951).
3. This item was inserted by section 175 (xiii) of the Tamil Nadu District Municipalities
(1)
[259
(2)
..
(4)
(3)
Obstructing a person in the use of a market
Rs. 100]
referred to in section 259.
Sale or exposure for sale in public market of
animal or article 2[***] without licence or Twenty rupees.
Opening or keeping open Private Market
Five hundred
rupees.
Sale or exposure for sale of animal or article
Twenty rupees.
in unlicensed Private Market.
Failure to obey direction to construct
approaches, drains, etc., to Private Market
Fifty rupees.
or to pave them, etc.
261
..
262
..
263
..
264
..
265
(2)
266
..
Nuisances in Private Markets.
269
..
270
..
Carrying on butcher's, fishmonger's or

poulterer's trade without licence, etc.
3[Sale or exposure for sale of animal or
article in public street.]
[270-C
330
Opening or keeping open of Private Market

Twenty rupees
after suspension or refusal of licence for
for each day.
default to carry out works.
Twenty rupees.
One hundred
rupees.
Ten rupees.
..
Using a public place or the sides of a public Two hundred

rupees.]
street or public landing place, etc.
4
[270-E
..
Opening or keeping open a new private
Two hundred
cart-stand without licence or contrary to
rupees.]
licence.
273
..
Preventing the 5[Executive Authority] or
any person authorised by him from
Fifty rupees.
exercising his powers of entry, etc., under
this section.
_________________________
2. The words "of food" were omitted by section 175 (xiv) of the Tamil Nadu District
3. These words were substituted for the words "Sale of article in public street" by section
175 (xv) (a) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil
4. These items were inserted by section 175 (xv) (b), ibid.
(1)
275
2
(2)
..
(3)
Removing or in any way interfering with an
animal or article secured under 1[section 274].
331
(4)
Five hundred
rupees.
[279
(1)
281
(3)
282
..
283
(3)
284
..
Offences in respect of corpses
285
..
Discharge of office of grave-digger or attendant Five rupees.

at place for disposal of dead without licence.
Failure of medical practitioner or owner to give Fifty rupees.
information of existence of dangerous disease
in private or public dwelling.
Failure to obey requisition to cleanse or
Do.
disinfect buildings or articles.
Washing of infected articles at unauthorised
Fifty rupees.
places.
288
..
Opening, etc., without licence a new place for

One hundred
the disposal of the dead.
rupees.]
3
[Using or allowing the use] or burial or
One hundred
burning ground which has not been registered,
rupees.]
licensed or provided.
Failure to give information of burials or
Twenty rupees.
burning in burial or burning ground.
Burial or burning in a place after prohibition.
One hundred
rupees.
Fifty rupees.
290
..
291
(3)
292
..
Giving, lending, etc., of infected articles.
Do.
293
..
Using water after prohibition
Do.
295
..
Infected person carrying on occupation.
Do.
296
(1)
Travelling of infected person in public

conveyance without taking proper precautions
against spread of disease.
Entry of infected person into public
conveyance without notifying fact of infection.
Do.
(2)
Do.
_________________________
1. This expression was substituted for the word and figures "section 269" by section 175
(xvi) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act
X of 1930).
2. This item was inserted by section 175 (xvii), ibid.
3. These words were substituted for the words "Use or allowance of use" by section 3 (1) of,
and the Second Schedule to, the Tamil Nadu Repealing and Amending Act, 1951 (Tamil
Nadu Act XIV of 1951).
(1)
296
297
(2)
(3)
..
298
299
..
..
[301]
..
321
(8)
[325
Letting or sub-letting of infected building

without previous disinfection, etc.
Failure to close place of public entertainment.
Sending infected child to school.
Person entering Municipality within forty days

of inoculation for small pox without certificate.
..
Failure to produce licence on request.

Failure to obey summons.
333
(1)
359
..
360
..
361
..
362
..
Rule 57
3f Sch.IV
(3)
(4)
Carrying infected person in public conveyance. Fifty rupees.
Failure to give information of small pox.
302
..
332
Two hundred
rupees.
Do.
Fifty rupees.
Do.
One hundred
rupees.
Five rupees.
Fifty rupees.
Fifty rupees
for each day.
Failure of occupier to obey requisition to

permit
Obstructing
or molesting
Municipal
Council,
owner to comply
with provisions
of Act.
Fifty rupees.
etc.
Removing mark set up for indicating level, etc.
Do.
Removal, etc. of notice exhibited by, or under

Do.
orders of the Council.
Unlawful removal of earth, sand or other
material from land vested in the Council or
Twenty rupees
deposit of matter or encroachment in or on
river, estuary,
etc.
Fifty rupees.
Failure to obey requisition by auditors to
attend, give evidence or produce document.
_________________________
1. These figures were substituted for the figures "300" by section 175 (xviii) of the Tamil
2. This item was inserted by section 175 (xix), ibid..
333
SCHEDULE VIII
PENALTIES FOR CONTINUING BREACHES
[See Section 313]
Section
or rule.
(1)
130
131
138
139
144
146
147
148
1
[167]
[175
182
SubDaily fine
Subject.
section
which may be
or clause.
imposed.
(2)
(3)
(4)
..
Five rupees.
Failure to maintain house-connections in
(2)
Do.
Failure to obey requisition to make houseconnection.
..
Ten rupees
Failure to maintain house drains, etc., in
conformity with by-laws and regulations
(2) and (3 Failure to obey requisition as to houseDo.
drainage.
..
Failure to obey requisition to maintain troughs
and pipes for catching, etc., water from roof or
Do.
other part of building.
..
Failure to obey requisition to provide latrine or
Do.
to remove latrine to another site and failure to
keep latrines clean and in proper order.
..
Failure to provide latrines for premises used by
large numbers of people or to keep them clean Twenty rupees.
and in proper order.
..
Failure to obey requisition to provide latrines
for
market, cattle-stand or cart-stand or to keep
Do.
clean
and
in
proper
order.
them
..
One hundred
Building within regular lines of street. 2[***]
rupees.]
..
Five rupees.
Failure to provide roads, etc, on building sites
prior to disposal].
..
Ten rupees.
Failure to remove permanent encroachment
_________________________
1. These figures were substituted for the figures "168" by section 176 (i) of the Tamil Nadu
2. The entries relating to section 174-A were omitted by section 6 (iv) of the Tamil Nadu
Traffic Control Act, 1938 (Tamil Nadu Act V of 1938).
3. This item was inserted by section 29 of the Tamil Nadu District Municipalities (Third
with specified modifications by section 3 of, and the Schedule to, the Tamil Nadu Reenacting (No.III) Act, 1948 (Tamil Nadu Act IX of 1948).
(2)
(1)
183
..
186
..
187
..
[194
(1)
195
..
214
..
220
..
221
..
222
..
224
..
226
..
232
..
233
..
234
235
..
..
(4)
(3)
Failure to remove temporary encroachment
Five rupees.
Unlawful making of hole or placing of

obstruction in street.
Ten rupees.
Construction, etc., of building without licence

where street or footway is likely to be
obstructed.
Failure to obey requisition to round or splay off
buildings at corners of street.
Construction of external roofs, etc., with
inflammable materials.
Failure to keep external walls of premises in
proper repair.
Failure to obey requisition to repair, etc., tank
or other place dangerous to passers-by or
persons living in neighbourhood.
Failure to obey requisition to stop dangerous
quarrying.
Failure to obey notice regarding precautions
against fire.
Failure to obey requisition to fill up, etc., tank
or well or drain off water, etc.
Failure to obey requisition to cleanse or close,
etc., tank, well, etc., or other source of water
used for drinking.
Failure to obey requisition to enclose, clear or
cleanse untenanted premises.
Failure to obey requisition to clear or cleanse,
etc., building or land in filthy state or overgrown
with noxious vegetation.
Failure to obey requisition to fence building or
land, or trim, prune or cut hedges and trees or
lower an enclosing wall.
Failure to obey requisition to lime wash or
otherwise cleanse building.
334
Do.
Fifty rupees.]
2
[Ten rupees.]
Do.
Ten rupees.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Fifty rupees.
_________________________
1. This item was inserted by section 176 (iii) of the Tamil Nadu District Municipalities
2. These words were substituted for the word "Do" by section 176 (iv), ibid.
(1)
236
(2)
..
240
..
245
..
246
..
247
..
[249
(1)
250
..
251
..
255
262
..
263
..
269
..
[270-C
..
270-E
..
335
(3)
(4)
Ten rupees in
Failure to obey requisition to execute
work or take other action with respect to the case of
building and
insanitary buildings.
five rupees in
the case of hut.
Unlawful keeping of animal so as to be a Five rupees.
nuisance or 1[danger].
use of place as stable, cattle-stand, etc.,
Ten rupees.
Construction or maintenance of stable,
cattle-shed, etc., contrary to Act or
Do.
subsidiary legislation.
Use of place as stable, cattle-shed, etc.,
contrary to notice issued by 2[Executive Fifty rupees.
Authority].
Using a place for any of the purposes
specified in Schedule V without licence Twenty rupees.
or contrary to licence.
Unlawful erection of factory, workOne hundred
shop, etc.
rupees.
Disobedience of order regarding
nuisance.
Do.
abatement of
Use of place as slaughter-house without
Fifty rupees.
licence or contrary to licence.
Opening or keeping open Private Market One hundred
rupees.
Sale or exposure for sale of animal or
Twenty rupees.
article in unlicensed Private Market.
Carrying on butcher's fishmonger's or
Ten rupees.
poulterer's trade without licence, etc.
Using a public place or the sides of a
public street as a public landing place, Twenty rupees.
etc.
Opening or keeping open a new private
Do.
cart-stand without licence or contrary to
licence..
_________________________
1. This word were substituted for the word "dangerous" by section 3 (i) of, and the Second
Schedule to, the Tamil Nadu repealing and Amending Act, 1951 (Tamil Nadu Act XIV of
1951).
3. These item were inserted by section 176 (vi) of the Tamil Nadu District Municipalities
(1)
279
(2)
290
..
..
[298
Rule 57
3f Sch IV.
336
(3)
(4)
Using without licence a place for the disposal One hundred
rupees.]
of the dead.
1
[Ten
Failure to obey requisition to cleanse or
rupees.]
disinfect buildings or articles.
One hundred
Failure to close place of public entertainment.
rupees.]
Twenty-five
Failure to obey requisition by auditors to
attend, give evidence or produce document.
rupees.
3[SCHEDULE
IX*
LIST OF MUNICIPALITIES FOR WHICH COMMISSIONERS

SHALL BE APPOINTED
[See Section 3(8-C) and 12-C]
(1) Coimbatore,* (2) Kumbakonam, (3) Madurai,* (4) Octacamund, (5) Salem, (6) Tanjore,
(7) Tiruchirapalli,* (8) Tuticorin, (9) Gudiyattam, (10) Tirupattur, (11) Tiruvannamalai, (12)
Vaniyambadi, (13) Vellore, (14) Walajapet, (15) Chidambaram, (16) Cuddalore, (17)
Villupuram, (18) Chingleput, (19) Kancheepuram, (20) Dharapuram, (21) Erode, (22)
Pollachi, (23) Tiruppur, (24) Udumalpet, (25) Bodinayakanur, (26) Dindigul, (27)
Kodaikanal, (28) Palani, (29) Periyakulam, (30) Coonoor, (31) Devakottai, (32) Karaikudi,
(33) Sivakasi, (34) Srivilliputtur, (35) Virudhunagar, (36) Mannargudi, (37) Mayuram,* (38)
Nagapattinam, (39) Tiruvarur, (40) Palayamkottai, (41) Tirunelveli,* (42) Srirangam, (43)
Karur, (44) Ambur, (45) Aruppukkotai, (46) Tiruvallur, (47) Melapalayam, (48)
Mettupalayam, (49) Rasipuram,. (50) Pudukkottai, (51) Tindivanam, (52) Gobichettipalayam,
(53) Rajapalayam, (54) Arni.]
_________________________
1. These words were substituted for the word "Do" by section 176 (vii), ibid.
2. This item was inserted by section 176 (viii), ibid.
3. This Schedule was substituted by clause 3 of, and the Schedule to, the Tamil Nadu
Adaptation of Laws Order, 1957 for items (1) to (61) of Schedule IX, substituted for the
original Schedule by the Tamil Nadu Adaptation of Laws Order, 1954.
* With effect on and from the 1st April 1959, the following Municipalities were deemed to
have been included in this Schedule, namely :(1) Padmanabhapuram.
(2) Colachel,
(3) Kuzhithurai.
(4) Nagercoil.
(5) Shencottah.
Please see rule 3 in the Schedule to the Tamil Nadu District Municipalities (Extension to the
Transferee Terrority) Act, 1959 (Tamil Nadu Act 4 of 1959).
1SCHEDULE
337
[See Section 374]

1. Planning for economic and social development.
2. Roads and bridges.
3. Water supply for domestic, industrial and commercial purposes.
4. Public Health, sanitation, conservancy and solid waste management.
5. Urban forestry, protection of the environment and promotion of ecological aspects.
6. Safeguarding the interests of weaker sections of society, including the handicaped and
mentally retarded.
7. Slum improvement and upgradation.
8. Urban poverty alleviation.
9. Provision of urban amenities and facilities such as parks, gardens play grounds.
10. Promotion of cultural, educational and aesthetic aspects.
11. Burials and burial grounds, cremations and cremation grounds and electric
crematorium.
12. Cattle ponds, prevention of cruelty to animals.
13. Vital statistics including registration of births and deaths.
14. Public amenities including street lighting, parking lots, bus stops and public
conveniences.
15. Regulations of slaughter houses and tanneries.
2
[16. Urban Planning including town planning.
17. Regulation of land use and construction of buildings.

18. Fire Services.]
_________________________
1. Schedule X was inserted by the Tamil Nadu District Municipalities (Amendment) Act,
1994 (Tamil Nadu Act 25 of 1994)
2. Added by Tamil Nadu Act 22 of 1996.
*********

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THE TAMIL NADU DISTRICT MUNICIPALITES ACT, 1920