TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2023

[Price: Rs. 5.60 Paise.

No. 361]

CHENNAI, FRIDAY, OCTOBER 13, 2023

Purattasi 26, Sobakiruthu, Thiruvalluvar Aandu–2054

Part III—Section 1(a)

General Statutory Rules, Notifications, Orders, Regulations, etc.,

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

III-1(a) Ex. (361)

[ 1 ]

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

THE TAMIL NADU TAXES (SETTLEMENT OF ARREARS) RULES, 2023.

[G.O. Ms. No. 109, Commercial Taxes and Registration (D1), 13th October, 2023,

Purattasi 26, Sobakiruthu, Thiruvalluvar Aandu-2054.]

No. SRO A- 33(a)/2023.

In exercise of the powers conferred by sub-section (1) of section 20 of the Tamil Nadu Taxes (Settlement of

Arrears) Act, 2023 (Tamil Nadu Act 24 of 2023), the Governor of Tamil Nadu hereby makes the following Rules:-

Rඝඔඍඛ.

Short title and Commencement.— (1) These rules may be called the Tamil Nadu Taxes (Settlement of

Arrears) Rules, 2023.

(2) They shall come into force on the 16th day of October 2023.

Deﬁ nitions.— (1) In these rules, unless the context otherwise requires,—

(a) “Act” means the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023;

(b) “Form” means a Form appended to these rules;

(2) The words and expressions used in these rules and not deﬁ ned, but deﬁ ned in the Act,

shall have the same meaning as deﬁ ned in the Act.

Application for settlement.— (1) An application made under sub-section (1) of section 5 of the Act shall

be ﬁ led electronically in Form-I to the designated authority along with a copy of the assessment order or

notice of demand and it shall be accompanied by proof of electronic payment of the amount determined

under sub-section (1) of section 6 of the Act.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(2) A duly signed hard copy of the electronically ﬁ led application in Form-I along with a copy of the

assessment order or notice of demand and with the proof of the electronic payment of the amount made under

sub-section (1) shall be submitted to the designated authority either in person or through post within ﬁ fteen

days from the date of making such application electronically.

(3) The designated authority, on receipt of the said application, shall acknowledge the receipt of the same

in Form-II.

(4) The designated authority shall also inform the assessing authority or appellate authority or revisional

authority or Tribunal or Registry of the appropriate Court, as the case may be, in cases where an appeal,

revision or review, is pending before any authority or Tribunal under the relevant Act or any Court, the fact of

making the said application by the applicant in Form-III within seven days from the date of receipt of the said

application.

(5) If there is any defect or omission in the application, the designated authority shall intimate the applicant

through e-mail or by post for rectiﬁ cation of the defect or to supply the omission, as the case may be, within

ten days from the date of receipt of the said application. Thereafter, the applicant shall ﬁ le an application afresh,

as per sub-rule (1).

(6) The designated authority shall call for the authentication of the information furnished in the application

from the respective Assessment Circle, as it may consider necessary to verify the correctness of the particulars

furnished in the said application.

Determination of amount payable by applicant.— The designated authority shall demand further amount

payable by the applicant in Form-IV, if the amount paid by the applicant along with the application falls

short of the amount determined under sub-section (1) of section 6 of the Act.

Certiﬁ cate of Settlement of arrears.— (1) The Certiﬁ cate of Settlement of arrears issued under sub-section

(1) of section 10 of the Act shall be in Form-V. The designated authority shall serve the said Certiﬁ cate on

the applicant either electronically or by post, and in case where an appeal, revision or review, is pending

before any authority or Tribunal under the relevant Act or any Court, also inform the fact of issue of the

said Certiﬁ cate to the assessing authority or appellate authority or revisional authority or Tribunal or Registry

of the appropriate Court, as the case may be, in Form-VI, within ﬁ fteen days from the date of its issue.

(2) In case where an appeal, revision or review, is pending before any authority or Tribunal under the relevant Act

or any Court, the designated authority shall inform the assessing authority or appellate authority or revisional authority or

Tribunal or Registry of the appropriate Court, as the case may be, the fact of passing the order under sub-section (2) of

section 10 of the Act in Form-VII, within seven days from the date of passing of that order.

Appeal.— (1) An appeal under section 11 of the Act shall be ﬁ led in Form-VIII in duplicate along with a

certiﬁ ed copy of the order passed under sub-section (2) of section 10 of the Act, within thirty days from

the date of communication or receipt of the order, as the case may be.

(2) The Appellate Authority may, if it is satisﬁ ed that the appellant was prevented by a suﬃ cient cause

from preferring an appeal within the aforesaid period of thirty days, it may allow such appeal to be preferred

within a further period not exceeding thirty days.

(3) On receipt of the appeal in Form-VIII, the Appellate Authority shall cause veriﬁ cation of the same and

issue an acknowledgement.

(4) In disposing of an appeal, the Appellate Authority may after giving the appellant a reasonable opportunity

of being heard and for reasons to be recorded in writing, either conﬁ rm the order of the designated authority

or set aside the same and direct the designated authority to pass an order afresh after such further enquiry

as may be directed.

(5) The Appellate Authority shall dispose of an appeal within ninety days from the date of ﬁ ling of the

appeal.

(6) Every order passed under sub-rule (4) shall be communicated to the appellant and the designated

authority.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Revocation of Certiﬁ cate.— The revocation of the Certiﬁ cate of Settlement of arrears issued under

sub-section (1) of Section 14 of the Act shall be in Form-IX. The designated authority shall serve the

order of revocation on the applicant and also send a copy of the same forthwith to the assessing authority

or appellate authority or revisional authority or Tribunal or Registry of the appropriate Court, as the case

may be, in Form-X.

Mode of Payment.— The tax, penalty or interest due shall be paid by means of electronic payment into

the State Bank of India or any other banks authorized by the State Government in this behalf, through

the website of the Commercial Taxes Department.

Service of notices, summons or orders.— The service on the applicant of any notice, summon or

order under the Act or these rules may be eﬀ ected by electronic mode, to the registered electronic user

account of the applicant through the website of the Commercial Taxes Department or through registered

e-mail address of the applicant:

Provided that if the aforesaid modes of service are not possible, then the service shall be by way

of registered post.

FORM-I

[see rule 3(1)]

APPLICATION.

Application Reference Number (ARN):

Date:

[To be ﬁ lled up by the oﬃ ce]

The Joint Commissioner of State Tax

……………………………….....……………

……………………………………….....……

Sir/ Madam*,

I hereby make an application under sub-section (1) of Section 5 of the Tamil Nadu Taxes (Settlement of

Arrears) Act, 2023 (Tamil Nadu Act 24 of 2023).

I hereby furnish the following particulars:-

Name of the applicant

(Legal name in block letters)

Trade Name of the applicant

(a) Oﬃ ce/Trade* address

(b) Residential address

Status of the Applicant

(Proprietor / Partner / Director / Authorized Manager / Power of

Attorney holder, etc.)

Relevant Act under which the levy was made

If registered, registration number (under the relevant Act)

Designation and Assessment Circle in which the levy was made

Details of Assessment Number and Year

Date of arising of the demand

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

10.

Details of each demand of tax, penalty, interest that was demanded up to the 31^st day of March 2021

or for subsequent period in respect of which this application is ﬁ led:

(In Rupees)

Details of the demand and

settlement claimed

Tax / Surcharge /

Additional Surcharge

/ Additional Sales

Tax

Penalty

Interest

Total

(1)

(2)

(3)

(4)

(5)

(a) Amount of the demand at the time

of arising of the demand (As per

order)

(b) Part/Portion of the above demand

paid subsequently till the date of

application under this Act

this Act [(a)-(b)]

(*) If the balance is rupees ﬁ fty thousand

or less, no need for further payment

and entire amount to be waived as

per section 8

(i) Admitted Tax

(ii) Disputed Tax

(d) Amount payable as per section 7

of the Act in respect of the balance

in Column (c)

As per section 7(a): Above rupees ﬁ fty

thousand and upto rupees ten lakh

As per section 7(b): Above rupees ten

lakh and upto rupees one crore

As per section 7(c): Above rupees

one crore and upto rupees ten crore

As per section 7(d): More than rupees

ten crore

Total amount payable for settlement

(e) Amount claimed to be waived

[(c)-(d)]

11.

Details of payments made electronically:

Act/Head of Account

Tax / Surcharge /

Additional Surcharge

/ Additional Sales

Tax

Penalty

Interest

Total

(1)

(2)

(3)

(4)

Name of the Bank

Common Portal Identiﬁ cation Number

(CPIN)

Date and Time of Deposit

Business Registration Number (BRN)

Challan Identiﬁ cation Number (CIN)

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Details of pending Appeal/Revision/Tax Case/Writ Petition/Writ Appeal/SLP*, etc., before the appropriate

Appellate Authority/Revisional Authority/Tribunal/ High Court/Supreme Court*

(a) Designation and Address of the Appellate Authority/ Revisional

Authority/ Appellate Tribunal/ High Court/ Supreme Court*

(b) Appeal/Revision/Tax Case/Writ Petition/Writ Appeal/ SLP*,

etc. Reference Number & Year

DECLARATION

I………………………… (Name of the applicant in Block Letters) son/daughter of Thiru……………… solemnly

declare that the information given in this application, statements and annexures accompanying it are correct

and complete to the best of my knowledge and belief and the amount of arrears and other particulars shown

therein are truly stated and related to the assessment year and the relevant Act as indicated in the application.

I further declare that I am making this application in my capacity as……………………………………………….…

(Status of the Applicant) and that I am competent to make this application.

I also declare that I have applied for withdrawal of the pending ………………………… (Appeal / Revision

/ Tax Case / Writ Petition / Writ Appeal /SLP/Others*) in ………………. (Appeal Reference Number & Year)

before the ……………………………………… (Name of the Appellate Forum/Revisional Authority/Tribunal/High Court/

Supreme Court*) at the time of making this application.

Place:

Signature of the Applicant:

Date:

Name of the Applicant:

[* Strike out whichever is not applicable.]

NOTE: The printout of this application in Form-I along with the copy of the Assessment order or the notice of

demand and other documents, if any, shall be presented to the Joint Commissioner of State Tax, …………………..

(Division name), either in person or by post within 15 days from the date of making this application.

FORM-II

[see rule 3(3)]

ACKNOWLEDGEMENT.

Acknowledgement Number:

Date of Acknowledgement:

Application Reference Number:

Date of Application:

(Name of the Applicant)

(Residential Address of the Applicant (Door No./Flat No., Street, Area/Locality, City, District, State, Pincode)

Received an application in Form-I under the Tamil Nadu Taxes (Settlement of Arrears) Rules, 2023 from

Tvl.-------- (Name of the Applicant) at ---------------------------------(Division Name) on---------------------- (Date of

submission of hard copy). The details of the application are as below: -

(1)

Act under which the levy was made

(2)

Assessment number and year

(3)

Designation of the oﬃ cer against whose order, application is

made

(4)

Date of order of the oﬃ cer

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(5)

Amount of arrears (in Rupees):

Tax / Surcharge / Additional

Surcharge / Additional Sales Tax

Penalty

Interest

Total

Place:

Signature of the Designated Authority:

Date:

Name

and

designation

the

Designated Authority:

FORM-III

[see rule 3(4)]

INTIMATION OF THE APPLICATION FILED.

Reference Number:

Application Reference Number:

Date of Application:

(The Assessing Authority/ Appellate Authority/ Revisional Authority/Tribunal/Registry of High Court/

Registry of Supreme Court*).

1. This is to inform that Tvl……… (Name of the Applicant) has ﬁ led an application in Form-I under the

Tamil Nadu Taxes (Settlement of Arrears) Rules, 2023 at ................(Division) on ...........................(Date of

application), to the designated authority in respect of Tvl…………… (Trade Name and Trade/Oﬃ ce Address

(Door No./Flat No., Street, Area/Locality, City, District, State, Pincode). The details of the application are as

below:-

(1)

Reference Number of the Appeal & Year

(2)

Act under which the levy was made

(3)

Assessment number and year

(4)

Designation of the oﬃ cer against whose order,

application is made

(5)

Date of order of the oﬃ cer

(6)

Amount of arrears (in Rupees):

Tax / Surcharge / Additional

Surcharge / Additional Sales

Tax

Penalty

Interest

Total

2. The intimation is sent in accordance with sub-rule (4) of rule 3 of the said Rules.

[* Strike out whichever is not applicable]

Place:

Signature of the Designated Authority:

Date:

Name and designation of the Designated Authority:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM-IV

[see rule 4]

DEMAND NOTICE.

Demand Notice Number:

Date of Demand Notice:

Application Reference Number:

Date of Application:

(Name of the Applicant)

(Residential Address of the Applicant (Door No./Flat No., Street, Area/Locality, City, District, State, Pincode)

Please take notice that you have ﬁ led an application under the Tamil Nadu Taxes (Settlement of Arrears) Rules,

2023 in respect of Tvl………(Trade Name and Trade/Oﬃ ce Address Door No./Flat No., Street, Area/Locality, City,

District, State, Pincode) along with proof of electronic payment for an amount of Rs……………./- (Total amount

paid while ﬁ ling application and including the payment made against deﬁ ciency memo, if any) for the year ending

……………… (Details of Assessment year mentioned in Application) under the ……………(Relevant Act under which

levy was made) and that after deducting the amount of payment already made by you towards the tax/penalty/interest

for that year, you have to pay a further sum of Rs……………/- (Total of “Balance of arrears to be paid” as determined

by designated authority). This balance of tax/penalty/interest/shall be paid within thirty days from the date of receipt

of this notice by the mode of payment as speciﬁ ed under rule 8 and the proof of the same to be furnished to this

oﬃ ce failing which the application ﬁ led by you shall be rejected.

(1)

Name of the Act

(2)

Assessment number and year

(3)

Assessment circle

(4)

Designation of the oﬃ cer against whose order, application is made

(5)

Date of order of the oﬃ cer

(6)

Details of the shortage in the amount of arrears which is to be

paid (in Rupees)

Details

Tax / Surcharge/

Additional

Surcharge /

Additional

Sales Tax

Penalty

Interest

Total

(1)

(2)

(3)

(4)

(5)

(i)

Amount of Arrears

(ii)

Amount determined under section 6 of

the Act

(iii) Amount paid up to the time of ﬁ ling

application

(iv) Balance of arrears to be paid

Note: Payment of diﬀ erence of amount as speciﬁ ed in this demand notice may be made through online in the user

Place:

Signature of the Designated Authority:

Date:

Name and designation of the Designated Authority:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM-V

[see rule 5(1)]

CERTIFICATE OF SETTLEMENT.

Certiﬁ cate Number:

Date of Certiﬁ cate:

Application Reference Number:

Date of Application:

WHEREAS, ……………… (Name of the applicant and residential address (Door No./Flat No., Street,

Area/Locality, City, District, State, Pincode)) (hereinafter referred to as applicant) had ﬁ led an application under

sub-section (1) of section 5 of the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 in respect of Tvl…………

(Trade Name and Trade/Oﬃ ce Address (Door No./Flat No., Street, Area/Locality, City, District, State, Pincode);

AND WHEREAS, the designated authority determined the amount of Rs. ………… /- (Total amount paid

by the applicant including amount paid against demand notice & deﬁ ciency memo) payable by the applicant

in respect of Tvl. …… (Trade Name and Trade/Oﬃ ce Address (Door No./Flat No., Street, Area/Locality, City,

District, State, Pincode)) in accordance with the provisions of the Act towards full and ﬁ nal Settlement of

arrears as per details furnished below;

AND WHEREAS, the applicant has paid an amount of Rs.…………. /- (Total amount paid by the applicant

including amount paid against demand notice & deﬁ ciency memo) being the sum determined by the designated

authority;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 10 of the Act, the

Certiﬁ cate of Settlement is issued to the said applicant certifying the receipt of payment from the applicant

towards full and ﬁ nal settlement of arrears determined in the order of the assessing authority in…………

(Assessment Number and Year/Relevant Act under which levy was made) dated…… (Date of application)

in respect of Tvl…… (Trade Name and Trade/Oﬃ ce Address (Door No./Flat No., Street, Area/Locality, City,

District, State, Pincode)) on the application made by the aforesaid applicant, and granting waiver of the balance

arrears payable as detailed below:-

(1)

Name of the Act

(2)

Assessment Order Number, Year &

Date

(3)

Details of the amount of arrears which

is settled (in Rupees)

Details

Tax / Surcharge /

Additional Surcharge

/ Additional Sales Tax

Penalty

Interest

Total

(1)

(2)

(3)

(4)

(5)

(i) Amount of Arrears due

(ii) Amount of arrears paid by the

applicant

(iii) Amount of arrears waived

Place:

Signature of the Designated Authority:

Date:

Name and designation of the Designated

Authority:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM-VI

[see rule 5(1)]

INTIMATION OF ISSUE OF CERTIFICATE OF SETTLEMENT.

Reference Number:

Application Reference Number:

Date of Application:

The (Assessing Authority/ Appellate Authority/ Revisional Authority /Tribunal/Registry of High Court/

Registry of Supreme Court*).

This is to inform that on (date) ………… (Date of arising of the demand) an order and on (date) ……………

(Date of issuance of certiﬁ cate) a Certiﬁ cate of Settlement under sub-section (1) of section 10 of the

Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 has been issued in respect of Tvl.…… …………… (Trade

name of the Applicant, Trade address) for which an application was made by ……… (Name of the applicant):

(a) Certifying the receipt of payment from the applicant towards full and ﬁ nal settlement of arrears

determined in the order of the assessing authority in ……… (Assessment Number & Year /Relevant Act under

which levy was made), dated …………………on the application made by the aforesaid applicant.

(b) Granting waiver of the balance arrears payable as detailed below:

(1)

Reference number of the Appeal & Year

(2)

Act under which the levy was made

(3)

Assessment number and Year

(4)

Designation of the oﬃ cer against whose order, application

is made

(5)

Date of order

(6)

Details of the amount of arrears which is settled (in Rupees):

Details

Tax / Surcharge

/ Additional

Surcharge /

Additional

Sales Tax

Penalty

Interest

Total

(1)

(2)

(3)

(4)

(5)

(i) Amount of Arrears due

(ii) Amount of arrears paid by the applicant

(iii) Amount of arrears waived

[* Strike out whichever is not applicable]

Place:

Signature of the Designated Authority:

Date:

Name and designation of the Designated

Authority:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM-VII

[see rule 5(2)]

INTIMATION OF REJECTION ORDER.

Rejection Order Number:

Date of Rejection:

Application Reference Number:

Date of Application:

Deﬁ ciency Memo Number (if any) :

Deﬁ ciency Memo Date (if any) :

Demand Notice Memo Number (if any) :

Demand Notice Date (if any) :

The (Assessing Authority/ Appellate Authority/ Revisional Authority /Tribunal/Registry of High Court/Registry of

Supreme Court*).

WHEREAS Tvl……………………………… (Name of the applicant and residential address (Door No./Flat No., Street,

Area/Locality, City, District, State, Pincode)) had ﬁ led an application under sub-section (1) of section 5 of the Tamil Nadu

Taxes (Settlement of Arrears) Act, 2023 for Settlement of Arrears in respect of Tvl ……………………. (Trade Name and

Trade/Oﬃ ce Address (Door No./Flat No., Street, Area/Locality, City, District, State, Pincode)) for the assessment year

(Details of Assessment Year), under the …………… (Relevant Act under which levy was made) ;

AND WHEREAS, the application ﬁ led for Settlement of Arrears has been examined and rejected for the following

reasons: -

[* Strike out whichever is not applicable]

Place:

Signature of the Designated Authority:

Date:

Name and designation of the Designated

Authority:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM-VIII

[see rules 6(1) and (3)]

FORM OF MEMORANDUM OF APPEAL.

Before the Appellate Authority [Additional Commissioner (Non-GST)]

Oﬃ ce of the Commissioner of Commercial Taxes,

Chepauk, Chennai - 600 005.

Tvl……………………………………………….……… .............................Appellant(s).

(Name and Address of the Appellant)

Versus

The …………………………….(Designated Authority and Address) ………………………….Respondent.

Reference number of the order appealed

Date of the order appealed

Date of receipt of the order appealed

Act under which settlement was applied

Assessment number, year and date of the order which

was applied for settlement

Designation of the Oﬃ cer and Assessment Circle

Address to which notice/order to be sent to the appellant

(i)

E-mail id of the appellant

(ii)

Mobile Number of the appellant

Relief claimed in the appeal

10.

Grounds of appeal

Signature of the Appellant(s) or

his/their* duly Authorized Agent

VERIFICATION

I/We…………………..appellant(s) named in the above appeal do hereby declare that what is stated above are

true to the best of my/our knowledge and belief.

Veriﬁ ed today the …………… day of ……………………… 2023/2024.

Signature of the Appellant(s) or

his/their* duly Authorized Agent

[* Strike out whichever is not applicable]

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM-IX

[see rule 7]

CERTIFICATE OF REVOCATION.

WHEREAS, Tvl. …………………………………….. (Name and address of the concern) had been issued a Certiﬁ cate

of Settlement dated………….. in Form-V granting waiver on the application ﬁ led by …………………………………………..

(Name and address of the applicant) of the following amounts:

Act under which the settlement was made

Reference Number of the settlement order

Date of the settlement order

Date of receipt of the settlement order

Assessment number, year & date of the order

which was applied for settlement

Designation of the Oﬃ cer and Assessment

Circle

Details of amount waived

(in Rupees)

Tax/Surcharge/Additional Surcharge/Additional

Sales Tax

Penalty

Interest

Total

AND WHEREAS, the designated authority came to know that the applicant had obtained the beneﬁ t of settlement

under the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023 by suppressing material information/ furnishing incorrect

or false information/particulars (i.e.,…………………………………………………...)

NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 14 of the Tamil Nadu Taxes

(Settlement of Arrears) Act, 2023, the designated authority hereby revokes the Certiﬁ cate of Settlement issued in

(Reference Number) dated the ……..………. issued to the said applicant.

Place:

Signature of the Designated Authority:

Date:

Name and designation of the Designated

Authority:

To:

(1)

Tvl……………………………………………..(Name & Address of the Applicant)

(2)

The Deputy Commissioner (CT), …………………..(Zone/CT District).

(3)

The Assessing Authority,……………………………………….Assessment Circle.

Copy to:

The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM-X

[see rule 7]

INTIMATION OF ISSUE OF CERTIFICATE OF REVOCATION.

This is to inform that the Certiﬁ cate of Settlement issued in ……………………………(Reference No.) dated …………….

to Tvl……………………………………………(Name and address of the concern) based on the application ﬁ led by ………

…..............................………………………………………………. (Name and address of the applicant) has been revoked on

…………………………(Date of revocation) for having suppressed material information or particulars / furnishing incorrect

or false information or particulars as indicated below:-

………………………………………………………………………………………………………………………………………

……………………………………………………………………………………………………………………………………………

………………………………………………………………………………………………….

Place:

Signature of the Designated Authority:

Date:

Name and designation of the Designated

Authority:

To:

The …………………………………………………….(Assessing Authority/Appellate Authority/ Revisional Authority/

Tribunal/Registry of the High Court/Registry of the Supreme Court*) (along with a copy of the revocation made in Form-IX).

[* Strike out whichever is not applicable]

B. JOTHI NIRMALASAMY,

Secretary to Government.

PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU