Section 4 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
4. Power to amend assessment.
(1)If, at any time, it appears to the village panchayat that any person or property has been inadequately assessed or inadvertently or improperly omitted from the assessment book relating to any tax, or that there is any clerical or arithmetical error in the said book, it may direct the executive authority to amend the said book in such manner as if it deems just or necessary:Provided that no such direction shall be given, where it involves an increase in the assessment, unless the person concerned shall have been afforded a reasonable opportunity to show cause to the village panchayat as to why the assessment book should not be amended as proposed.(2)Such amendment shall be deemed to have taken effect on the earliest date -(i)in the current year or in the two years immediately preceding it, if the house-tax is levied annually; and(ii)in the half-year or in the two half-years immediately preceding in the house-tax is levied half-yearly. In the case of other taxes on which the circumstances justifying the amendment existed.
