Section 17 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
17. Persons liable to pay house-tax.
(1)The house-tax shall be paid by the owner of the house within thirty days after the commencement of the half-year or sixty days, after the commencement of the year according to the period of levy.(2)If the owner of a house fails to pay the whole or any part of the house-tax due thereon within the stipulated time, the executive authority may, if the said tax has remained unpaid for more than twelve months, require by a notice in writing the occupier for the time being of such house, to pay the amount within a specified period, not being less than fifteen days in the case of half-yearly levy and thirty days in the case of annual levy.(3)Every village panchayat may collect an interest for the belated payment of tax due to it at rupees one and fifty paise or two rupees as may be decided by the village panchayat concerned for every hundred rupees of the tax for every month of belated payment. The interest shall be levied after thirty days of the commencement of the year if the tax is levied on half-yearly basis or sixty days of the commencement of the year if the tax is levied on yearly basis.
