Section 37 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
37. Recovery of arrears of tax.
- If any tax due from any person remains unpaid in whole or in part at the end of the period specified in sub-rule (1) of rule 31 and if such person has left India or cannot be found, the said tax or such part thereof as remains unpaid together with all sums payable in connection therewith shall be recoverable as if it were an arrear of land revenue.
