Section 11 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
11. Manner of amendment of assessment book.
- The executive authority may amend the assessment book at any time between one general revision and another by inserting any house therein or removing any house therefrom or by altering the valuation or classification of any house, or the amount of tax payable in respect thereof, subject to any other rules which the Government may make in this behalf, by substituting therein for the name of the owner of any house, the names of any other person who has succeeded by transfer or otherwise to the ownership of the house.(2)Such amendment shall be deemed to have taken effect on the first day of the half-year or year in which it is made:Provided that, where the amendment is rendered necessary by reason of the fixation of the fair rent of a house under the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (Tamil Nadu Act 18 of 1960), the amendment shall have effect as from the date on which the fair rent was so fixed:Provided further that, the decision of the executive authority, in any disputed case of transfer of ownership of a house shall not give the transferee a legal title to the house.(3)In every case in which, between one general revision and another, the executive authority assesses any house-tax for the first time or increases the tax levied on any house otherwise than in consequence of a general enhancement of the rates at which the house-tax is leviable, the executive authority shall issue a special notice to the owner or occupier of such house. Any objection or representation against such levy or increase in tax received shall be considered by the executive authority if it reaches the office of the village panchayat within sixty days from the date of service of such notice in the case of the Government, a Railway Administration or a company and within thirty days in other cases.(4)When the assessment book has been prepared for the first time and whenever a general revision of such book has been completed, the executive authority shall give public notice stating that any revision petition shall be considered, if they reach the office of the village panchayat within a period of sixty days from the date of such notice in the case of the Government, Railway Administration or a company and thirty days in other cases. The notice shall also be displayed on the notice board of the village panchayat and on the same day be announced in the village by beat of drum:Provided that, in every case where there is an enhancement in the assessment already levied, the executive authority shall also send in writing to the owner and occupier of house concerned:Provided further that, in every case, where a special notice is required to be served on the owner or occupier under the first proviso, the period of sixty days and thirty days, as the case may be, referred to in, this rule shall be calculated from the date of service of such special notice.
