Section 5(7) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(7)The executive authority may, on its own motion or on an application, rectify any error on the fact of the record of any return or cancel the assessment and re-assess the tax in accordance with these rules. The excess amount, if any, paid by the person concerned shall be adjusted towards tax that may be payable by him in future within such period as may be specified by the executive authority:Provided that no such re-assessment of tax which has the effect of enhancing the tax as assessed by the person concerned in the return filed by him shall be made unless he has been given an opportunity of being heard and within thirty days from the date of receipt of the notice by him.
