Section 30(2) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(2)A demand notice for house-tax or tax on agricultural land under sub-rule (1) shall be signed by the executive authority or bear his facsimile, and also by the Panchayat Assistant or Part-time Clerk, as the case may be, and shall contain -(a)a description of the house or agricultural land and a statement of the period for which the tax is due; and(b)a notice of the liability incurred in default of payment.
