Section 5(ii) in Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017
(ii)When any development is made without prior approval or in excess of earlier approval, but the whole development is in conformity with the prevailing Development Regulations or Development Control Regulations, as the case may be, only development charges and other applicable charges normally leviable at current rates shall be levied and collected and any previous fees or charges remitted shall be duly adjusted.
