Section 90(3) in Tamil Nadu District Municipalities Act, 1920
(3)No remission shall be granted under sub-section (2) in respect of any-building or land unless an application for such remission is made to the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] within three months from the date of the exclusion of the area in which the building or land is situated.]
