Section 21 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
21. Remission of tax in areas included or excluded in the middle of a half-year.
(1)If any area is included within a panchayat village in the middle of a half-year, the owner of every house in such area shall, -(a)if the date of such inclusion falls within the last two months of a half-year or four months of a year, not be liable to pay any house-tax in respect thereof for that half-year or year; and(b)if such date falls within the first four months of a half-year or eight months of a year, be entitled to a remission of so much not exceeding a half of the house-tax payable in respect thereof for that half-year or year, as is proportionate to the number of days in that half-year or year preceding such date.(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.(3)No remission shall be granted under sub-rule (2) in respect of any house unless an application for such remission is made to the executive authority within three months from the date of the exclusion of the area in which the house is situated.
