Section 3(i) in Tamil Nadu Land Encroachment Act, 1905
(i)if the land so occupied forms an assessed survey number or part thereof, the full assessment of such number for the whole period of his occupation or a part thereof proportionate to the area occupied, as the case may be, provided that, for special reasons, the Collector [or subject to his control, the Tahsildar or Deputy Tahsildar] [Inserted by section 2 of the Tamil Nadu Act VIII of 1914.] may impose the full assessment of such number or any lesser sum irrespective of the area occupied;
