(1)Every Village Panchayat shall levy in the Panchayat Village a house-tax. [***] [The words 'and a vehicle tax' was omitted by Tamil Nadu Panchayats (Amendment) Act, 1995 (Tamil Nadu Act 29 of 1995).](2)A duty shall also be levied in every Panchayat Village on certain transfers of property in accordance with the provisions of section 175.(3)[Subject to such rules as may be prescribed] [See Rules issued in G.O. Ms. No. 255, Rural Development, dated 13th December, 1999.] and with the sanction of the Inspector and subject to such restrictions and conditions, if any, as may be imposed by him either at the time of granting sanction or later, the Village Panchayat may also levy in the village, a tax on agricultural land for a specific purpose.
