Section 25(1) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(1)No appeal to village panchayat shall be entertained, -(i)unless it reaches the office of the village panchayat within fifteen days after the receipt of demand notice or an order under rule 13, as the case may be; and(ii)unless, except when the executive authority otherwise directs on the ground of poverty, the tax in respect of which the appeal is presented has been paid or deposited at the office of the village panchayat within the period specified in clause (i).
