Section 3 in Rules Under the Tamil Nadu Additional Assessment and Additional Water Cess Act, 1963
3. Fixation of additional assessment.
(1)The assessing authority shall provisionally fix the additional assessment with reference to sections 3 and 4 of the Act and issue a notice to the assessee in Form I.(2)The notice shall be served-(i)by giving or tendering the same to the person to whom it is addressed; or(ii)if such person is not found, by leaving the notice at his last known place of abode or business or by giving or tendering the same to some adult member of his family; or(iii)by sending the notice to such person by registered post with acknowledgment due; or(vi)if none of the modes aforesaid is practicable, by affixing the same in some conspicuous part of such place of abode or business.(3)Objections to the proposed levy, if any, shall be made in writing by the assessee to the assessing authority and shall be presented either i n person or by agent within the time specified in the notice.(4)After considering the assessee's objections, if any, the assessing ; authority shall pass an order assessing the additional assessment payable subject to such modifications as may be found necessary after the land revenue payable for the fasli is finally settled. He shall communicate a copy I of the order in Form II to the assessee.
