Section 6 in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
6. Assignment of permanent account number and issue of pass book.
(1)The executive authority, after receiving the returns filed under sub-rules (1) and (4) and rule 5, shall issue a pass book or card valid for five years as in Form 3 within thirty days from the date of receipt of such return.(2)The executive authority shall assign a permanent account number for a person who files a return under sub-rules (1) and (4) of rule 5 and in accordance with the guidelines issued by the Director or the Government, from time to time. The permanent account number so assigned shall be indicated in the pass book or card. The executive authority shall maintain a permanent account register to record the details of each permanent account number holder.(3)The pass book or card issued to a person in the middle of the period of a general revision of tax shall be valid for the period up to the next general revision of tax is taken up.(4)If any pass book or card is lost or mutilated, the person concerned may apply to the executive authority for a duplicate pass book or card along with a challan for rupees ten paid in the office of the panchayat concerned. In the case of mutilated passbook or card, such mutilated pass book or card shall also be enclosed along with the application. The executive authority shall furnish the duplicate pass book or card within fifteen days from the date of receipt of such application and such duplicate pass book or card shall be valid up to the issue of a new pass book or card after a general revision of tax.
