Section 36 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
36. Liability of occupier to pay house-tax.
- If the tax due on account of any house remains unpaid in whole or in part at the end of the period specified in sub-rule (1) of rule 31, the official who is authorised to sign the warrant may, if the said tax has remained unpaid for more than twelve months, require the occupier, for the time being, of such building to pay the amount within a specified period, not being less than fifteen days, and if the occupier fails to comply with such requisition, the executive authority may distrain and sell any movable property found on the building, and the provisions of the foregoing rules shall, mutatis mutandis apply to all distraints and sales effected under this rule:Provided that no occupier shall be liable to prosecution or any proceedings in a civil suit in respect of any sum recoverable from him under this rule, unless he has willfully prevented distraint or a sufficient distraint.
