Section 89(2)(a) in Tamil Nadu District Municipalities Act, 1920
(a)If any building in a municipality is demolished or destroyed, the owner shall, until notice thereof is given to the [executive authority] [This sub-section was substituted for the original sub-section (3) by section 6 of the Madras District Municipalities (Second Amendment) Act, 1934 (Madras Act IV of 1935)], be liable for the payment of the property tax which would have been leviable had the building not been demolished or destroyed.