Section 7 in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
7. Assessing authority for additional assessment.
(1)Any officer of the Revenue Department not lower in rank than a Deputy Tahsildar and having jurisdiction may, after following such procedure as maybe prescribed, assess the additional assessment under this Act. Such assessment shall, subject to the provisions of sections 8 and 9, be final and shall remain in force so long as the land revenue for the land remains the same.(2)Any officer referred to in sub-section (1) may re-assess the additional assessment payable under this Act every time the land revenue for the land is revised. The provisions of sub-section (1) and other provisions of this Act shall, as far as may be, apply in relation to such re-assessment as they apply in relation to the assessment of the additional assessment under sub-section (1).
