- [(1)] [Re-numbered as sub-section (I) by Tamil Nadu Panchayats (Third Amendment) Ad, 1997 (Tamil Nadu Act 54 of 1997).] The receipts which shall be credited to the Village Panchayat Fund shall include -(a)[ the house-tax and any other tax or any cess or fees levied under sections 171 and 172;] [Substituted for the words 'the house-tax, the vehicle-tax and any other tax or any Cess or Fee, levied under sections 171 to 173' by Tamil Nadu Panchayats (Amendment) Act, 1995 (Tamil Nadu Act 29 of 1995).](b)[ the profession tax levied by Village Panchayats under Chapter IX-A;] [[Substituted for the following clause (b) by Tamil Nadu Panchayats (Fourth Amendment) Act, 1999 (Tamil Nadu Act 30 of 1999):'(b) the profession tax levied by Village Panchayats under the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992 (Tamil Nadu Act 24 of 1992);']](c)[***] [Clause (c) 'The proceeds of the duty on transfers of property levied under section 175' omitted by Tamil Nadu Panchayats (Third Amendment) Act, 2007 (Tamil Nadu Act 23 of 2007) w.e.f. 8th June 2007.](d)[ the proportionate share of the proceeds of the [***] [Clause (d) substituted by Tamil Nadu Panchayats (Third Amendment) Act, 2007 (Tamil Nadu Act 23 of 2007) w.e.f. 8th June 2007.] surcharge on the duty on transfers of property and Entertainments Tax received by the Village Panchayat under sections 169 and 175-A;](e)[***] [Clause (e) 'In respect of Village Panchayat Fund, the Village House-Tax Matching Grant' omitted by Tamil Nadu Panchayats (Fourth Amendment) Act, 1999 (Tamil Nadu Act 30 of 1999).](f)the taxes and tolls levied in the village under sections 117 and 118 of the Tamil Nadu Public Health Act, 1939 (Tamil Nadu Act VIII of 1939);(g)fees levied in public markets classified as Village Panchayat markets after deducting the contributions, if any, paid by the Village Panchayat to the Panchayat Union Council on the scale fixed by the Government;(h)the contribution paid to the Village Panchayat by Panchayat Union Councils in respect of markets classified as Panchayat Union markets;(i)fees for the temporary occupation of village-sites, roads and other similar public places of parts thereof in the Panchayat Village;(j)fees levied by the Village Panchayat in pursuance of any provision of this Act or any rule or order made thereunder;(k)income from endowments and trusts under the management of the Village Panchayat;(l)the net assessment on service inams which are resumed by the Government;(m)[***] [[Clause (m) omitted by Tamil Nadu Panchayats (Third Amendment) Act, 2007 (Tamil Nadu Act 23 of 2007) w.e.f 8th June 2007. Before omission it was as follows:(m)the proportionate share of the proceeds of the Entertainments Tax received by the Village Panchayat under section 13 of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939);]](n)income derived from Panchayat Village fisheries;(o)income derived from ferries under the management of the Village Panchayat;(p)unclaimed deposits and other forfeitures;(q)a sum equivalent to the seigniorage fees collected by the Government every year from persons permitted to quarry for road materials in the Panchayat Village;(r)all income derived from porambokes the user of which is vested in the Village Panchayat;(s)where the Panchayat Village is in a ryotwari tract, all income derived from trees standing on porambokes although the user of the porambokes is not vested in the Village Panchayat;(t)income from leases of Government property obtained by the Village Panchayat;(u)fines and penalties levied under this Act by the Village Panchayat or at the instance or on behalf of the Village Panchayat;(v)all sums other than those enumerated above which arise out of, or are received in aid of or for expenditure on any institutions or services maintained or financed from the Village Panchayat fund or managed by the Village Panchayat;(w)[ such other moneys as may be specified by the Government.] [Substituted for the expressions: 'all other moneys received by the Village Panchayat' vide Tamil Nadu Panchayats (Sixth Amendment) Act, 2007 (Tamil Nadu Act 25 of 2007) w.e.f. 8th June 2007.](2)[ Notwithstanding anything contained in sub-section(l), the Government may direct any Village Panchayat to constitute separate funds to which shall be credited such receipt as may be specified and such funds shall be applied and disposed of in such manner as may be prescribed.] [Sub-sections (2) and (3) were added by Tamil Nadu Panchayats (Third Amendment) Act, 1997 (Tamil Nadu Act 54 of 1997).](3)Subject to such general control as the Village Panchayat may exercise, from time to time, all cheques for payment from Village Panchayat Fund [***] [The words 'or other funds constituted under Sub-section (2)' were omitted by Tamil Nadu Panchayats (Sixth Amendment) Act, 2007 (Tamil Nadu Act 25 of 2007) w.e.f. 8th June 2007.]President and another member authorised by the Village Panchayat at a meeting in this behalf. [***] [Pugazhendran, President, Brammapuram Village Panchayat v. B.G. Balu, AIR 2005 Madras 370.] shall be signed jointly by the President and Vice-President and in the absence of the President or Vice-President, as the case may be, by the Vice-President or the President and another member authorised by the Village Panchayat at a meeting in this behalf.
