Section 6(3) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(3)Any house-tax so levied shall not be altered or modified during the period of assessment year except with the prior approval of the Inspector:Provided that, no such prior approval of the Inspector is required if the enhancement of the tax is ordered by the village panchayat under sub-rule (1) of rule 3.
