Section 9A(2) in Tamil Nadu District Municipalities Act, 1920
(2)Notwithstanding anything contained in these rules, the revision petitions filed by the persons who have failed to file revision petitions before the 29th October 1987 to reduce the tax in response to the special notices enhancing the property tax with effect on and from the 1st October 1987 during the period commencing from the 29th October 1987 and ending with the 31st March 1988, shall, for all purposes, be deemed to be and to have always been, validly filed within the period referred to in rule 9.
