Section 4(2) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(2)Such amendment shall be deemed to have taken effect on the earliest date -(i)in the current year or in the two years immediately preceding it, if the house-tax is levied annually; and(ii)in the half-year or in the two half-years immediately preceding in the house-tax is levied half-yearly. In the case of other taxes on which the circumstances justifying the amendment existed.
