Section 10 in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
10. Failure to file return by any person or drawing and disbursing officer.
- If any person or drawing and disbursing officer fails to file a return in Form 1, the executive authority shall direct the Panchayat Assistant to visit the place of work of the person or drawing and disbursing officer concerned and after making such enquiries as may be considered necessary, he shall prepare a return. A copy of such return so prepared shall be furnished to the person or drawing and disbursing officer concerned along with a notice for payment of the tax as assessed.
