Section 27 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
27. Correction of assessment book and refund of house-tax on appeal.
(1)The assessment book in respect of house-tax shall be corrected in accordance with any orders passed by the village panchayat on appeal; in the event of the amount of any tax being reduced or remitted by the village panchayat, the executive authority shall grant a refund of the tax already paid.(2)The village panchayat may, on appeal, pass orders reducing such tax to such an extent up to which such enhanced amount assessed by the executive authority could be justified.
