Section 23(3)(a) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(a)Every proposal for the levy of the tax shall be submitted to the Assistant Director (Panchayats) through the Block Development Officer (Village Panchayats). The Assistant Director (Panchayats) shall forward it to the District Collector who is the sanctioning authority for the levy of tax on agricultural land;