Section 23(2) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(2)The rate of the tax shall be on the basis of the extent and classification of land and the source of irrigation of land as provided in the revenue record:Provided that, for the purpose of adopting different rates for different classes of lands under this sub-rule, such lands may be classified according to the number and nature of crops raised thereon or the nature of the sources of irrigation.
