Section 14(1) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(1)The panchayat shall revise the rate of tax once in five years from the period commencing from the 1st April 2000 by increasing the rate not less than twenty-five per cent and not more than thirty-five per cent of the rate of tax fixed in the Act. The panchayat shall not change or revise the slabs of average half-yearly income fixed in the Act:[Provided that the panchayat resolution for revision of rate of tax shall be passed not later than six months before the commencement of half-year from general revision is given effect to.] [Proviso was omitted by G. O. Ms. No. 6, R.D. (C2), dated the 12th January 2004.]
