Section 3 in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
3. Fixation of tax.
- The executive authority of the panchayat shall fix the rate of tax in accordance with the provision of the Act, before a general revision of tax is started. The first general revision of tax under these rules shall be taken up for the half-year commencing from the 1st April 2000.
