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The department generates the highest tax revenue for the state government. [1] The core function of the department is two pronged: implementation of taxes on various commodities and services as laid out by various tax laws enacted by Government of India and the state government and to maximize the collection of taxes. [2]
The department was reconstituted by the Tamil Nadu Board of Revenue Act, 1894. [2] It was adopted by the Madras State post Indian Independence as a part of the Merged States (Laws) Act, 1949. [3] It was renamed in 1980 by the Tamil Nadu Board of Revenue Abolition Act, 1980. [4]
The Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003; The Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001; The Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981; The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992; The Tamil Nadu Taxation Laws (Inapplicability of Limitation ...
Local Body Tax, popularly known by its abbreviation as LBT, is the tax imposed by the local civic bodies of India on the entry of goods into a local area for consumption, use or sale therein. [1] The tax is imposed based on the Entry 52 of the State List from the Schedule VII of the Constitution of India which reads; "Taxes on the entry of ...
The local administration under the department consists of 15 municipal corporations, 121 municipalities and 528 town panchayats. [2] [3] Greater Chennai Corporation, established in 1688, is the second oldest in the world and Tamil Nadu was the first state to establish town panchayats as a new administrative unit.
Municipal Corporations are the local governing bodies of the urban areas in the Indian state of Tamil Nadu. A municipal corporation carries out its functions through well organized divisions or departments. The 74th Amendment to the Constitution of India defined the formations of urban local governments and their activities. [1]
Directorate of Town and Country Planning (DTCP) operates under the department and consists of the following undertakings and bodies: [2] Chennai Metropolitan Development Authority (CMDA)
This is a list of the revenue divisions and taluks of Tamil Nadu, a southern state of India.These administrative units are classified based on the district. There are 38 districts in Tamil Nadu, and for revenue administration purposes, each district is divided into divisions, headed by a Revenue Divisional Officer (RDO), which are further divided into taluks. [1]