Section 6(1) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(1)Every village panchayat shall have power to assess the levy and collect the house-tax on the basis referred to under section 172 of the Act and in accordance with the other provisions of the Act. The village panchayat concerned shall decide of the basis of plinth area of house at the rate specified in Schedule I of the Act subject to provision of sub-section (3) of section 172 of the Act.
