Section 10 in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
10. Collection of fees by village panchayat.
(1)Where any market, cart-stand landing or halting place, slaughter-house, fishery or ferry is managed directly by village panchayat, all fees levied in respect of the use thereof, shall be collected by means of tickets printed and supplied by the executive authority.(2)The tickets shall be printed in foil and counter-foil in different colours for different rates of fees, the rates being printed in each case. Each kind of ticket shall be bound in books of 100 each and shall bear consecutive machine numbers. Before issue to the collecting officers, they shall be stamped with the common seal of the village panchayat in the presence of the executive authority or any person authorised by him in this behalf.(3)A register in two parts shall be maintained in the office of the village panchayat in respect of these tickets.(a)The first part shall be a stock register, the entries for receipts being attested by the executive authority or an officer authorised by him and the entries for issue being attested by the collecting officer concerned.(b)The second part shall be a personal ledger account for each officer entrusted with the collection of revenue by means of these tickets. It shall be debited with the number and value of each kind of ticket issued to each collecting officer and shall be credited with the amount of the collections paid by him into the office of the village panchayat. Remittances shall be made by the collecting officer every day and shall be accompanied by the details of the number and value of each kind of ticket issued by him.(4)Where any ticket book has been completely used, the counter-foil shall be sent to the office of the village panchayat for check with actual credits.(5)The collecting officer shall also keep an account of the tickets entrusted to him and the collection made by him. The daily collections by each kind of ticket shall be entered in such account and the balances struck at the end of every day. The account and the stock of tickets shall be verified at regular intervals by the executive authority of any officer authorised by him who shall certify such verification.
