Section 138B(10) in Chennai City Municipal Corporation Act, 1919
(10)Notwithstanding anything contained in the proviso to sub-section (8), the commissioner may select ten per cent of the total number of such assessment in such manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of the return submitted by a person in this connection and in such cases, final assessment order shall be passed in accordance with the provisions of this Chapter.
