SCHEDULE – I [(See Section 172(1)]
Classification
If the tax is levied every half-year (2)
If the tax is levied every year (3)
Minimum rate per half-year
Maximum rate per half-year
Minimum rate per year
Maximum rate per year
Concrete houses, Madras terraced houses, storeyed houses
Rs.P. 0.25
per 9.29 square decimetres of the plinth area.
Rs.P. 0.50
Rs.P. 1.00
Tiled houses
0.15
per 9.29 square deceimetres of the plinth area
0.30
0.60
Thatched houses 20 square metres and above.
0.10
0.20
0.40
Thatched houses below 20 square metres
for every 9.29 square metres or part thereof of plinth area
0.50
1.00
Explanation-I.- In respect of buildings which are partly concrete, terraced, tiled or thatched, the rates applicable to the respective categories as above shall be applicable for the portions covered by each kind:
Provided that in respect of buildings the plinth area of which does not exceed 18.58 square metres and which are fully concrete, terraced or tiled, or partly concrete, terraced or tiled, house-tax shall be levied at a flat rate of rupees twenty per half-year.
Explanation-II.- The use of the building may be classified and surcharge shall be levied on the levy of house-tax at the rates specified below:-
Sl.No.
Class of usage
Rate of surcharge
(i)
Purely residential.
Village Panchayats
Nil
(ii)
Simple commercial like petty shops and other small commercial establishments.
20%
(iii)
Largely commercial, industrial and business establishments, Cinema theatres, Hostels, Lodges, etc.
60%
Provided that in respect of buildings used partly as residential and partly as commercial, industrial, etc., purposes the rate of surcharge applicable to the respective categories as above shall be applicable for the portions covered by each class of usage :
Provided further that Educational Institutions (not commercial in nature) exempted from levy of house-tax immediately before the commencement of this Act, shall continue to be exempted under this Act.
SCHEDULE – II * ORDINARY PENALTIES [(See Section 245(1)]
Sub-section or clause
Subject
Fine which may be imposed
(1)
(2)
(3)
(4)
128
Failure to obey requisition to fence off, take down, secure or repair dangerous structure.
Five thousand rupees.
129
Failure to obey requisition to secure, lop or cut down dangerous trees.
Five hundred rupees.
130
-
Failure to obey requisition to fence building or land or trim, prune or cut hedges and trees or lower an enclosing wall.
Two hundred rupees.
131
(1)(a)
Unlawful building of wall or erecting of fence, etc., in or over public road.
Two thousand rupees.
(1)(b)
Unlawful making of hole or depositing of matter in or upon public road.
Five hundred rupees
(1)(c)
Unlawful quarrying in any place near public road, etc.
Two thousand rupees
(1)(d)
Unlawful erection of building over drain
Four thousand rupees.
(1)(e)
Planning of trees without permission on any public road or other property vested in Panchayat or Panchayat Union Council.
(1)(f)
Felling etc., without permission of trees growing on public road or other property vested in a Panchayat or on Poramboke land the use of which is regulated by it under Section 134 or Section 135.
139
Failure to close place of public entertainment
140
Sending infected child to school
One hundred rupees
142
Failure to give information of small pox.
Fifty rupees.
143
Failure to obey requisition to fill in, etc., tank or other place dangerous to public health or safety.
144
Failure to obey requisition to clear or cleanse, etc., building or land in filthy state or overgrown with noxious vegetation.
148
Opening a new private market or continuing to keep open a private market without licence or contrary to licence.
Ten thousand rupees
Levy of fees in private market without a certificate
150
Sale or exposure for sale in public or private market of any animal or article without permission
151
Sale, etc, of articles in public roads or places, after prohibition or without licence or contrary to regulations.
Two hundred rupees
154
(b)
Using any public place or road-side as a landing or halting place or as a cart-stand within prohibited distance.
155
Opening a private cart-stand or continuing to keep open a private cart-stand without licence or contrary to licence.
157
(a)
Slaughtering, cutting up or skinning, etc., of animals outside public slaughter-house in contravention of Rules..
One thousand rupees.
Slaughtering of animals for purposes of sale without licence or contrary to licence.
158
Unlawful destruction, etc., of number affixed on buildings.
Fifty rupees
Failure to replace number when required to do so.
One hundred rupees.
159
Using a place for offensive or dangerous trade without licence or contrary to licence
Five thousand rupees
160
Unlawful erection of factory, workshop, etc.
One lakh rupees.
236
Obstructing a person in the use or enjoyment of a public road, market, well, tank etc.
* Substituted by TamilNadu Act 42 of 2008
SCHEDULE – III ** PENALTIES FOR CONTINUING BREACHES [(See Section 245(2)]
Section
Failure to obey requisition to fence building or land or trim, prune or cut hedges and trees, or lower an enclosing wall.
Unlawful making of hole or depositing of matter in or upon public road
Four hundred rupees.
Failure to obey requisition to clear or cleanse, etc., building or land in filthy state or overgrown with noxious vegetation
Keeping open a private market without licence or contrary to licence
One thousand rupees
Levy of fees in private market without certificate
Sale or exposure for sale in public or private market of animal or article without permission
Twenty rupees
Keeping open a private cart-stand without licence or contrary to licence.
Using a place for an offensive or dangerous trade without a licence or contrary to licence
Four hundred rupees
Unlawful erection of factory, workshop, etc.,
** Substituted by TamilNadu Act 42 of 2008
SCHEDULE – IV [See Section 257]
1[SCHEDULE IV-A [See Section 253(3A)]
PART-A
Name of Village Panchayats
1
Yercaud
2
Manjakuttai
3
Vellakkadai
4
Velur
5
Nagalur
6
Semmanatham
7
Valavanthi
8
Thalaisholai
9
Maramangalam
PART-B
Yercaud Panchayat Union]
1. Substituted by Tamil Nadu Act 44 of 1999.
2[SCHEDULE - V [See Section 261(2)]
Keeripatti]
3[Papapatti]
4[SCHEDULE -VI [See Section 9A(1)]
Kottakatchiyendal
Nattarmangalam]
5[SCHEDULE -VII [See Section 9-B(1)]
Semmanathan
Vellakadai
Yercaud]
2. Substituted by Tamil Nadu Act 36 0f 2003 3. Substituted by Tamil Nadu Act 42 of 2003 4. Inserted by Tamil Nadu Act 8 of 2002 5. Inserted by Tamil Nadu Act 6 of 2005