Section 25 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
25. Limitation for appeal.
(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).(2)The village panchayat may admit an appeal presented after the expiry of the period specified in sub-rule (1), but not exceeding fifteen days thereafter, if it is satisfied that the party concerned had sufficient cause for not presenting it within the said period.(3)On receipt of an appeal made under sub-rule (1) or (2), the village panchayat may, after giving the appellant an opportunity of being heard, shall pass appropriate orders on merits by allowing the appeal or modify the orders appealed against or rejecting the appeal.
