Section 8(1) in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
(1)Any person objecting to the amount of additional assessment assessed under sub-section (1) of section 7, or denying his liability to be assessed to additional assessment under this Act, may appeal against the assessment-(i)where the assessment has been made by the Deputy Tahsildar in-charge of a sub-taluk or the Tahsildar in-charge of a taluk or range, to the Revenue Divisional Officer of the Division concerned;(ii)where the assessment has been made by the Revenue Divisional Officer of a division, to the Collector of the district concerned;(iii)where the assessment has been made by the Collector of a district, to the [Board of Revenue] [By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.].
