Section 5(2) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(2)Every self-drawing officer of the Central or State Government or quasi-Government undertaking shall pay the tax for the half-year from the pay for the months of August and January every year by means of cheque or demand draft drawn in favour of the executive authority concerned before the 15th September and 15th of February, respectively. While presenting his pay bill for the months of September and February, respectively, he shall be given a certificate for having paid the tax to the executive authority concerned indicating the number and date of the cheque or demand draft in his pay bill. The Treasury Officer shall honour the pay bill of such self-drawing officer for the months of September and February only if such certificate is enclosed along with the pay bill.
