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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.
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.
Profession tax is the tax levied and collected by the state governments in India. It is a direct tax. A person earning an income from salary or anyone practicing a profession such as chartered accountant, company secretary, cost accountant, Software Engineer, lawyer, doctor etc. are required to pay this professional tax.
Tamil Nadu Water Supply and Drainage Board (TWAD Board) is a public agency formed by the Government of Tamil Nadu, under the Municipal Administration and Water Supply Department, assigned with the task of implementing all water supply and sewerage schemes to the state of Tamil Nadu (except the Chennai Metropolitan Area). [1]
Maharashtra 1365.9 1649.8 1058.7 12 Odisha 228.5 265.2 175.4 13 Punjab 277.5 354.9 234.5 14 Rajasthan 443.7 518.2 354.1 15 Tamil Nadu 859.4 912.8 547.3 16 Telangana 484.1 613.7 17 Uttar Pradesh 859.7 949.6 610.8 18 West Bengal 454.7 454.8 285.8 Special Category [c] 19 Arunachal Pradesh 7.1 7.5 5.8 20 Assam 120.8 97.7 47.8 21 Himachal Pradesh 70.4
Besides two new Sea Water Reverse Osmosis Plants (SWRO) are proposed of 150mld (funded under KFW) at Nemmeli and 400mld (funded under JICA) at Perur are proposed for catering to Chennai Water Supply.(Reference: Municipal Administration and Water Supply department of Government of Tamil Nadu, Policy Note 2015 -2016) The Water Treatment Plants are:
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) Act, 1985; The Tamil Nadu Taxation Special Tribunal Act, 1992
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 goods into a local area for consumption, use or sale therein." [24] The tax is to be paid by the trader to the civic bodies and the rules and regulations of these vary amongst different States in ...