Section 2(2)(i) in Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017
(i)in case of "ordinary buildings", the concerned Commissioner of the Municipal Corporation or Municipality, the Executive Officer of the Town Panchayat and the Block Development Officer (Village Panchayat) of the concerned Block in which the Village Panchayat falls, who will receive regularization applications and pass suitable orders by following the procedures set out in the guidelines;