This section, was inserted br section 4 — I905 : T.N. Act I11

2 This section, was inserted br section 4 hdlhTil Nd(Tfd of, pnd the Second i) Eti , , p Sohedule to, the Tamil Nadu (Transferred Territory) Extensio 3f Lawe ht, 1960 (Tamil Nadu Aot 23 of 1960). Conclusiveness of decision as to amount of assessment. Liability of person una~thorizedly occupying land to penalty after notice. occ~pation, as may be imposed by the Collector or subject to his control, by the Tahsildar or Deputy Tahsildar : Provided that payment of assessment or prohibitory assessment under this section shall not confer any right of occupancy. Exp1mation.-For the purposes of this section, ocoupatioa for an incomplete portion of a fasli may be deemed to be occupation for a whole fasli.] The I[* ] decision as to the rate or amount of assessment payable under seotion 3 2[or section 3-A] shall be recorded in writing and shall not be questioned in any civil COUTC. '[Any person in any area other t'hap the transferred territory liable to pay assessment under section 31 shall also be liable at the discretioil of the Collector, 4[or subject to his control, the Tahsildar or Deputy Tahsildar] to pay in addition by way of penalty- (i) if the land be assessed land, a sun1 not exceeding five rupees or, .when ten times the assessment payable for one year under seotion 3 exceeds five rupees, a sum not exceeding ten times suoh assessment, provided tllat no' penalty shall ordinarily be imposed in respect of the unauthorized occupation of suoh land for any period not exceeding one year ; (ii) if the land be unassessed, a sum not exceeding ten rupees, or when twenty times the assessment payable for one year under section 3 excectls ten rupees, a sum not exceeding twenty times snoh assessment. . --

Section 2