Section 30(1) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(1)When house-tax or tax on agricultural land is due from any person and where coercive action becomes absolutely necessary, the Panchayat Assistant or Part-time Clerk, as the case may be, shall serve upon such person a demand notice for house-tax or tax on agricultural land for the sum due before he proceeds to enforce the provisions of rule 31.
