Section 198B(10) in Tamil Nadu Panchayats Act, 1994
(10)Notwithstanding anything contained in the proviso to sub-section (8), the Executive Authority may select ten per cent of the total number of such assessment in such manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of the return submitted by a person in this connection and in such cases final assessment order shall be passed in accordance with the provisions of this Chapter.