Section 14 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
14. General revision of assessment book.
(1)The executive authority shall not be bound to cause new list or assessment book to be prepared every half-year or year but may adopt those of the preceding half-year or year with such amendment as has been or may be made for the preceding half-year or year.(2)A general revision of assessment book shall be made by the executive authority once in every five years:Provided that this provision shall not apply to a fresh revision ordered by the Inspector under sub-rule (6).(3)(a)Notwithstanding anything contained in sub-rule (2), the Inspector may, for sufficient cause, from time to time, by order - (i) postpone the general revision of assessment book, or(ii)stay the proceedings relating to the general revision of assessment book, for a period of one or more half-years at a time, but not exceeding in any case four half-years:Provided that, such postponement or stay shall not affect any subsequent general revision of assessment book.(b)Where the stay is vacated or the period of stay expires, the Inspector may direct that proceedings for the general revision of assessment book shall be either commenced de novo or continued from the stage at which such proceedings were stayed.(4)The executive authority shall give public notice of the amendment referred to in sub-rule (1) and of the general assessment referred to in sub-rule (2) in the manner provided in rule 11.(5)The general assessment shall be deemed to have taken effect on the first day of the half-year or year in which the notice under sub-rule (4) is given.(6)The Inspector may, by order, in writing, cancel the general revision made under sub-rule (2), if in his opinion, the revision made discloses that the assessment has been enhanced or reduced without reasonable basis and shall direct the conduct of fresh revision by any person authorised by him in this behalf (other than the person whose revision is cancelled under this rule) in respect of such period as he considers necessary. The procedure for the revision so ordered by the Inspector shall be in the manner provided for in these rules for the assessment of house-tax:Provided that, the revision ordered by the Inspector under this rule shall not have the effect of postponing the next general revision.
