Section 23(4) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(4)The rate at which and the period for which the tax to be levied shall be specified in the order sanctioning the levy of the tax. The period specified in the order may be extended, from time to time, if necessary, in order that the purpose for which the tax is levied may be fulfilled:Provided that the village panchayat may, for sufficient reason, and with the approval of the sanctioning authority, alter the rate, suspend or cancel the levy of the tax within the period so specified in the order.
