Section 8(1)(iii) in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
(iii)where the assessment has been made by the Collector of a district, to the [Board of Revenue] [By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.].