Planning Authority (Levy of Development Charges) Rules, 1975 .State Rules of Tamil Nadu · 1971
(1) All unused vacant lands shall be deemed to be lands used for agriculture or gardening or forestry for purposes of assessment and levy of development charges.
(2) When any land appurtenant to an existing use, whether commercial, industrial, residential, agricultural or miscellaneous, is to be sub-divided, and or, developed for any use, it shall be deemed to be institution of use for the purposes of assessment and levy of development charges.
(3) Development charges shall be payable for the institution of use, first change of use and also for subsequent changes of use of land.
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