- No exemption from the payment of any [surcharge or tax specified in section 171 shall be granted by the village panchayat] [Substituted for the words 'surcharge or tax specified in section 168 or 171 shall be granted by the Village Panchayat or the Panchayat Union Council' by the Tamil Nadu Panchayats (Fourth Amendment) Act, 2009 (Tamil Nadu Act 12 of 2009).] except in accordance with such rules [as may be prescribed] [See Rules issued in G.O. Ms. No. 255, Rural Development (C4), dated 13th December, 1999. Published in Tamil Nadu Government Gazette (Extraordinary), Part III, section 1(a), dated 27th December 1999.]:Provided that, in any particular case, such exemption may be granted with the previous sanction of the Government.
