Section 21(1) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(1)If any area is included within a panchayat village in the middle of a half-year, the owner of every house in such area shall, -(a)if the date of such inclusion falls within the last two months of a half-year or four months of a year, not be liable to pay any house-tax in respect thereof for that half-year or year; and(b)if such date falls within the first four months of a half-year or eight months of a year, be entitled to a remission of so much not exceeding a half of the house-tax payable in respect thereof for that half-year or year, as is proportionate to the number of days in that half-year or year preceding such date.
