Section 30 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
30. Mode of collection.
(1)When house-tax or tax on agricultural land is due from any person and where coercive action becomes absolutely necessary, the Panchayat Assistant or Part-time Clerk, as the case may be, shall serve upon such person a demand notice for house-tax or tax on agricultural land for the sum due before he proceeds to enforce the provisions of rule 31.(2)A demand notice for house-tax or tax on agricultural land under sub-rule (1) shall be signed by the executive authority or bear his facsimile, and also by the Panchayat Assistant or Part-time Clerk, as the case may be, and shall contain -(a)a description of the house or agricultural land and a statement of the period for which the tax is due; and(b)a notice of the liability incurred in default of payment.(3)No tax for any year or half-years whichever is applicable shall be recovered from any person in the manner laid down in rule 31 unless the bill is served upon such person either within that year or half-years or in the succeeding year or half-years whichever is applicable:Provided that where the assessment book has been amended under rule 3, the bill may be served either in the year or half-years whichever is applicable in which the amendment was made or in the succeeding year or half-year whichever is applicable.(4)Nothing contained in this rule or in rule 31 shall preclude the village panchayat from taking appropriate legal proceedings in a Court for the tax due to it.
