Section 12 in Tamil Nadu Permanent Settlement Regulation, 1802
12. No part of an estate permanently assessed can be exempted from bearing its portion of public tax.
- It shall not be competent to proprietors of land to appropriate a fly part of a landed estate permanently assessed to religious or charitable or to any other purposes by which it may be intended to exempt such lands from bearing their portion of the public tax; nor shall it be competent to a proprietor of land to resume lands, or to fix a new assessment on lands which may be allotted (at the time when such proprietor may become possessed of the estate in which lands are situated) to religious or to charitable purposes under the denominations of Devasthan or Devadayam, of Brahmadayam or Agraharam, of Yaumia, Jivadan or Madad Maash, of Piran, Fakiran, or any other description of exempted lands described under the general term of lakhiraj unless the consent of the [State Government] [The words 'Provincial Government' were substituted for the word 'Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950.] shall have been previously obtained for that purpose.
