Section 5(1) in The Rules Under Tamil Nadu Agriculturists Relief Act, 1938
(1)Any debtor may apply to the executive authority of a municipality, the President of a Local Board or the [Revenue Officer of the Corporation of Chennai] [Substituted for the word 'Madras' by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).] for information as to whether such debtor was or is assessed to profession, property or house-tax in terms of provisos (b) and (c) to section 3(ii) of the Act and the Executive Authority, President or Revenue Officer shall, thereupon, grant to such debtor a certificate in Form B, appended to these rules with such variations as circumstances may require as to whether he has been so assessed to profession, property or house-tax. Such certificate shall be received in every Court as evidence of the facts stated therein.
