Section 117A in Tamil Nadu District Municipalities Act, 1920
117A. [ Power to assess in case of escape from assessment. [Inserted by the Tamil Nadu Municipal Laws (Amendment) Act, 1997 (Tamil Nadu Act 3 of 1997) w.e.f. 27th December 1996.]
- Notwithstanding anything to the contrary contained in this Act or the rules made thereunder if, for any reason, any person liable to pay any of the taxes or fee liable under this Chapter has escaped assessment in any half-year or year at a rate lower than the rate at which he is assessable, or in the case of property tax, has not been duly assessed in any half-year or year consequent on the building or land concerned having escaped proper determination of its annual value, the commissioner may, at any time, within six years from the date on which such person should have been assessed serve on such person a notice assessing him to the tax or fee due and demanding payment thereof within fifteen days from the date of such service; and the provisions of this Act and the rules made thereunder shall, so far as may be, apply as if the assessment was made in the half-year to or year which the tax or fee relates.]
