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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.
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]
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)
The Tamil Nadu Official Language Act, 1956; The Tamil Nadu Official Seals Act, 1865; The Tamil Nadu Oil Palm (Regulation of Production and Processing) Act, 1994; The Tamil Nadu Open Places (Prevention of Disfigurement) Act, 1959; The Tamil Nadu Open University Act, 2002; The Tamil Nadu Outports Landing and Shipping Fees Act, 1885
The authority to levy a tax is derived from the Constitution of India which allocates the power to levy various taxes between the Union Government and the State Governments. An important restriction on this power is Article 265 of the Constitution which states that "No tax shall be levied or collected except by the authority of law". [ 3 ]
Tamil Nadu State Institute of Rural Development (SIRD) and Tamil Nadu Corporation for Development of Women (TNCDW) function under the department and are involved in the training of administrative officers and implementation of social schemes for women in rural areas respectively.
As of 2022, Tamil Nadu's GSDP was ₹ 23.65 lakh crore (US$280 billion), second highest amongst Indian states. [3] For the financial year 2023–24, the projected expenditure is ₹ 3.65 lakh crore (US$44 billion) against a projected revenue of ₹ 2.73 lakh crore (US$33 billion) with the fiscal deficit at ₹ 0.92 lakh crore (US$11 billion).