Section 5(3) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(3)If the pay of an employee for the month of January or August of a year was not drawn, the tax shall be recovered as and when his pay for such month is drawn subsequently and the cheque or demand draft for the tax amount shall be sent to the executive authority concerned together with Form I within fifteen days of the recovery of such tax.
