Section 11(3) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(3)In every case in which, between one general revision and another, the executive authority assesses any house-tax for the first time or increases the tax levied on any house otherwise than in consequence of a general enhancement of the rates at which the house-tax is leviable, the executive authority shall issue a special notice to the owner or occupier of such house. Any objection or representation against such levy or increase in tax received shall be considered by the executive authority if it reaches the office of the village panchayat within sixty days from the date of service of such notice in the case of the Government, a Railway Administration or a company and within thirty days in other cases.
