Section 11(2) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(2)Such amendment shall be deemed to have taken effect on the first day of the half-year or year in which it is made:Provided that, where the amendment is rendered necessary by reason of the fixation of the fair rent of a house under the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (Tamil Nadu Act 18 of 1960), the amendment shall have effect as from the date on which the fair rent was so fixed:Provided further that, the decision of the executive authority, in any disputed case of transfer of ownership of a house shall not give the transferee a legal title to the house.
