Section 12 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
12. Revision petition against assessment.
- Any person may, at any time not being less than thirty days or more than sixty days before the end of a half-year or year, move the executive authority by a revision petition, to reduce the tax to which he is liable for the forthcoming half-year or year on the ground that the annual rental value or capital value or on the plinth area, as the case may be, of the house in respect of which the tax is imposed has decreased since the assessment of the house was last made or revised.
