Section 20 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
20. Owner's obligation to give notice of construction, reconstruction or demolition of buildings.
(1)(a)If any house in the village panchayat is constructed or re-constructed, the owner shall give notice thereof to the executive authority within fifteen days from the date of completion or occupation of the house, whichever is earlier.(b)If such date falls within the last two months of a half-year or four months of a year, the owner shall, subject to notice being given under clause(a), be entitled to a remission of the whole of the tax or enhanced tax, as the case may be, payable in respect of the house for that half-year or year.(c)If such date falls within the first four months of a half-year or eight months of a year, the owner shall, subject to notice being given under clause(b), be entitled to a remission of so much not exceeding a half of the tax or enhanced tax, as the case may be, payable in respect of the house for that half-year or year as is proportionate to the number of days in that half-year or year preceding such date.(d)Any owner who commits a breach of the provisions of this rule shall be punishable with fine which may extend to one hundred rupees, or in case of a continuing breach, with fine not exceeding fifteen rupees for every day during which the breach continues after conviction for the first breach.(2)(a)If any house in a village is demolished or destroyed, the owner shall, until notice thereof is given to the executive authority, be liable at his discretion for the payment of the tax which would have been payable had the house not been demolished or destroyed.(b)If such notice is given within the first two months of a half-year or four months of a year, the owner shall be entitled for a remission of the whole of the tax payable in respect of the house for that half-year or year.(c)If such notice is given within the last four months of a half-year or eight months of a year, the owner shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the house for that half-year or year as is proportionate to the number of days in that half-year or year succeeding the demolition or destruction, as the case may be.
