Section 10 in The Rules Under Tamil Nadu Agriculturists Relief Act, 1938
10.
Where, a person in whose name an assessment to property or house-tax has been made in terms of proviso (c) to section 3(ii) of the Act, proves that he was not the owner of the property or house assessed, at any time, during the period mentioned in the said proviso, such assessment shall not by itself have the effect of excluding such person from the category of "agriculturist" as defined in the said section.
