Section 21(2) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(2)If any area is excluded from a panchayat village, the owner of every house in such area shall be entitled, -(a)if the date falls of such exclusion within first two months of a half-year or four months of a year, to a remission of the whole of the house-tax payable for that half-year or year; and(b)if such day falls within the last four months of a half-year or eight months of a year, to remission of so much amount not exceeding a half of the house-tax payable in respect thereof for that half-year or year to the number of days in that half-year or year succeeding such days.
