Section 16(a) in Tamil Nadu Agriculturists Relief Act, 1938
(a)the land cess, if any, paid by him and recoverable under section 88 of the [Tamil Nadu Local Boards Act, 1920 (Tamil Nadu Act XIV of 1920)] [This Act was renamed as the Tamil Nadu District Boards Act, 1920 (Tamil Nadu Act XIV of 1920) and Subsequently repealed by the Tamil Nadu Panchayat Act, 1994 (Tamil Nadu Act 21 of 1994).];
