Section 26A(b) in Tamil Nadu District Municipalities Act, 1920
(b)if the tax assessed upon such person exceeds fifteen rupees but does not exceed thirty rupees, then, such person shall be required to pay only the tax payable by him before the revision made under rule 8; and such person shall not be required to pay the amount of tax enhanced in the revision in respect of which the appeal is preferred until the disposal of such appeal by the council.]
