Section 7(b) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(b)Among the returns which are not of the kind specified in clause (a), he shall select at random ten per cent of the total number of such returns under each slab rate fixed in the Act, and verify the correctness of the contents of such returns. Such ten per cent verification shall be completed within the next half-year period and in the case of general revision of tax within the next half-year period after the general revision of tax within next half-year period after the general revisions is over. For this purpose, he may require the person concerned to produce copies of income tax or sales tax returns or any other relevant documents.
