Section 10(3) in Tamil Nadu Panchayats (Acquisition and Transfer of Immovable Property) Rules, 2000
(3)In cases where the assessment, ground-rent, peshkash or quit-rent leviable on the land after transfer is already being paid by the panchayat and the land is not transferred by sale or exchange leased in perpetuity or otherwise permanently alienated, the village panchayat shall continue to pay such assessment, ground-rent, peshkash or quit-rent and the liability shall not be imposed on the transferee.
