Section 26A in Tamil Nadu District Municipalities Act, 1920
26A. [ Notwithstanding anything to the contrary contained in rules 13, 15 and 26, in the case of any person preferring an appeal to the council in respect of any order of the executive authority under rule 13, upon a revision petition:-
(a)if the tax assessed upon such person does not exceed fifteen rupees, then, such person shall not be required to pay the tax in respect of which the appeal is preferred until the disposal of such appeal by the council; and(b)if the tax assessed upon such person exceeds fifteen rupees but does not exceed thirty rupees, then, such person shall be required to pay only the tax payable by him before the revision made under rule 8; and such person shall not be required to pay the amount of tax enhanced in the revision in respect of which the appeal is preferred until the disposal of such appeal by the council.]
