Section 198B(11) in Tamil Nadu Panchayats Act, 1994
(11)If no return is submitted by any person under sub-section (8) within the prescribed period or if the return submitted by him appears to the Executive Authority to be incomplete or incorrect, the Executive Authority shall, after making such enquiry as he may consider necessary, assess such person to the best of his judgment:Provided that before taking action under this sub-section, the person shall be given a reasonable opportunity of proving the correctness or completeness of any return submitted by him.
