Section 7 in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
7. Checking of return.
- The executive authority shall verify the return filed by the persons concerned under sub-rules (1) and (4) of rule 5 in the following manner: -(a)If a person has filed a return for the maximum amount of tax filed or where the return is accompanied by proper evidence as proof for his gross income, such returns need not be verified;(b)Among the returns which are not of the kind specified in clause (a), he shall select at random ten per cent of the total number of such returns under each slab rate fixed in the Act, and verify the correctness of the contents of such returns. Such ten per cent verification shall be completed within the next half-year period and in the case of general revision of tax within the next half-year period after the general revision of tax within next half-year period after the general revisions is over. For this purpose, he may require the person concerned to produce copies of income tax or sales tax returns or any other relevant documents.(c)If the executive authority, while checking the returns, finds any error relating to the quantum of tax payable in the assessment made by the person or employer concerned, he shall rectify such errors after giving an opportunity to the person or employer concerned of being heard.(d)In addition to the rectification of error in the return under clause (c), the executive authority shall levy penalty on such person or drawing and disbursing officer under sub-rule (2) of rule 9 treating such return as incorrect or incomplete under these rules.
