Section 3(ii) in Tamil Nadu Land Encroachment Act, 1905
(ii)if the land so occupied be unassessed, an assessment on the area occupied calculated for the same period at the rate imposed on lands of a similar quality in the neighbourhood, or at the highest dry or wet rate of the village, as the case be, or when no such rates exist may, in such manner as may be prescribed in rules or orders under section 8:
