This department functions with the objective of securing the State revenue in respect of urban lands put to non-agricultural uses and acting as a disincentive to concentration of urban lands in the hands of a few rich persons.
The Tamil Nadu Urban Land (Ceiling and Regulation) Act,1978 (Based on central Act 34 of 1976 ) was enacted with a view to impose ceiling on vacant land in Urban Agglomerations and to prevent concentration of urban land in the hands of a few persons and speculation and profiteering therein and to bring about an equitable distribution of lands to subserve the common good.
Acts and Rules
Tamil Nadu Urban Land Tax Act 1966
Constitutional Provisions
Audit under section 13 of DPC Act