Section 28 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
28. Assessment of tax when final.
- Subject to the provisions of the Act, when no appeal or revision is made as hereinbefore provided, the tax determined by the executive authority shall be final. When an appeal or revision is made, the order passed in appeal or in revision against assessment of tax made by the village panchayat thereon shall be final:Provided that where any assessment or demand is not in accordance with the assessment book, nothing in this rule shall be deemed to prohibit a fresh assessment or demand of the tax being made in accordance therewith.B. Collection of Tax
