Section 2(2)(ii) in Tamil Nadu Assessment and Collection of Amount for Exemption of Buildings Rules, 2017
(ii)in case of "buildings other than ordinary buildings", the field level officer of the Town and Country Planning Department of the concerned area, the Composite Local Planning Authority or the New Town Development Authority or the office of the Regional Deputy Director or the Assistant Director of the Town and Country Planning, as the case may be, who will receive regularization applications and process the applications and pass suitable orders by following the procedures set out in the guidelines;