Section 5 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
5. Receipt for payment of tax.
(1)The executive authority shall give to every person making payment of a tax, a receipt therefor signed by him or by some person duly authorised by him in that behalf.(2)Such receipt shall specify -(a)the date of the payment of the tax;(b)the name of the person to whom it is issued;(c)the tax in respect of which the payment has been made;(d)the period for which payment has been made; and(e)the amount paid as tax and the amount of interest, if any, collected under sub-rule (3) of rule 17.A. Assessment of Tax
