Section 6 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
6. Basis of levy of house-tax.
(1)Every village panchayat shall have power to assess the levy and collect the house-tax on the basis referred to under section 172 of the Act and in accordance with the other provisions of the Act. The village panchayat concerned shall decide of the basis of plinth area of house at the rate specified in Schedule I of the Act subject to provision of sub-section (3) of section 172 of the Act.(2)House-tax shall be levied by the village panchayat either on half-yearly or on annual basis as notified by the Government as per sub-section (3) of the section 172 of the Act.(3)Any house-tax so levied shall not be altered or modified during the period of assessment year except with the prior approval of the Inspector:Provided that, no such prior approval of the Inspector is required if the enhancement of the tax is ordered by the village panchayat under sub-rule (1) of rule 3.
