Section 28A in Tamil Nadu District Municipalities Act, 1920
28A. [ (1) The powers of the executive authority under rule 4 and of the Taxation Appeals Committee under rule 23 shall, during any period in respect of which the State Government may, by notification, so direct, be exercised by a special officer appointed by them; and thereupon, the executive authority, or as the case may be, the Taxation Appeals Committee, shall cease to exercise the said powers during the said period, and-
(i)rule 4 shall have effect as if for the expression "executive authority" occurring therein, the expression "special officer appointed under rule 28-A" were substituted;(ii)rule 23, rules 25 to 28 shall have effect as if for the expression "Taxation Appeals Committee" wherever it occurs in those rules, the expression "special officer appointed under rule 28-A" were substituted.](2)The special officer appointed under sub-rule (1) shall have all the powers of the executive authority under rule 4 and clause (by of rule 26 and of the Taxation Appeals Committee under rule 23, rules 25 to 28, as are necessary for the purpose of exercising his powers under the said suD-rule and he shall be entitled to the same protection as the executive authority, or the Taxation Appeals Committee, as the case may be, is entitled.(3)The special officer shall be paid out of the municipal fund such salary and allowances as the [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950] may, in consultation with the council, fix. If a Government servant is appointed special officer, the council shall also [make such contribution towards the pension and leave allowances of that servant as may be required, by the conditions of his service under the [Government] [These words were substituted for the words 'pay the Local Government such contribution towards the pension and leave allowance of such servant as may be payable under the regulation in force for the time being of the branch of Government service to which he belongs' by the Adaptation Order of 1937.] to be made by him or on his behalf] [Rule 28A was inserted by the Tamil Nadu Act X of 1930].]Collection of Taxes[See section 124]
