Section 11(4) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(4)When the assessment book has been prepared for the first time and whenever a general revision of such book has been completed, the executive authority shall give public notice stating that any revision petition shall be considered, if they reach the office of the village panchayat within a period of sixty days from the date of such notice in the case of the Government, Railway Administration or a company and thirty days in other cases. The notice shall also be displayed on the notice board of the village panchayat and on the same day be announced in the village by beat of drum:Provided that, in every case where there is an enhancement in the assessment already levied, the executive authority shall also send in writing to the owner and occupier of house concerned:Provided further that, in every case, where a special notice is required to be served on the owner or occupier under the first proviso, the period of sixty days and thirty days, as the case may be, referred to in, this rule shall be calculated from the date of service of such special notice.
