Section 38(2) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(2)Whenever any person is convicted of an offence under sub-rule (1), the Court shall, in addition to any fine which may be imposed, recover summarily and pay over to the village panchayat the amount, if any, due under the heads specified in clauses (a) and (b) of sub-rule (1) and also recover summarily and pay the village panchayat such amount, as it may fix as the cost of the prosecution, in its discretion.
