Section 23A in Tamil Nadu District Municipalities Act, 1920
23A. [ Taxation Appeals Committee. [Original section 23A was inserted by Tamil Nadu Act 15 of 1987 with effect from 27th May 1987 and the present section 23A was substituted by Tamil Nadu Act 16 of 1989 with effect from 29th May 1989.]
- Notwithstanding anything contained in this Act,-(1)for every municipality, there shall be a Taxation Appeals Committee which shall consist of the Chairman of the municipal council who shall also be the chairman of the Taxation Appeals Committee and four councillors elected by the council;(2)the business of the Taxation Appeals Committee shall be transacted in accordance with the rules made by the State Government in this behalf.]
