Section 3(a) in Tamil Nadu Panchayats (Grant of Remission of Rent To Lessees and Contractors) Rules, 1999
(a)Remission of lease rent shall be granted only in cases in which the lessee or contractor is prevented from carrying out his part of the lease or contract by reason on the occurrence of some extraordinary extrinsic cause which could not reasonably anticipated, for example, the compulsory closing, on account of the outbreak of an epidemic or the act of God like heavy flood or storm, of a market or the site or any workspot which has been out or where the work is to be carried out;
