Add error message for tz_localize
- [x] closes #32967
- [x] tests added / passed
- [x] passes `black pandas`
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] whatsnew entry

Thanks @sumanau7 can you merge master. @simonjayhawkins Don't see the option to merge, request you to do the same. the merge is to get the changes in #32929 shown in the diff for before review. see https://pandas.pydata.org/docs/development/contributing.html#updating-your-pull-request 

sorry the request should have been to merge upstream master @simonjayhawkins is the failing test related ?
`test_s3_roundtrip` > @simonjayhawkins is the failing test related ?
> `test_s3_roundtrip`

known issue, see #33077 Green @sumanau7 can you merge master and update for the comment above sorry accid closed also pls merge master (conflict) @sumanau7  Could you merge master and address the review comments? closing as stale, if you'd like to continue pls ping.