Section 24 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
24. Appeal against imposition of taxes.
- An appeal shall lie to the village panchayat against the levy or an enhancement of the tax in respect of the following taxes: -(a)The assessment and imposition of house-tax and an order of the executive authority under rule 13 upon a revision petition;(b)The assessment and levy of tax on agricultural land;(c)Any person who is aggrieved by the decision of the village panchayat under clauses (a) or (b) may prefer a petition of revision within thirty days after receipt of orders of the village panchayat to the Inspector. The Inspector shall pass orders on such revision petition on the merits of the claims within a reasonable time and such orders of the Inspector shall be final.
