Section 4 in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
4. Collection and remittance of taxes.
(1)The house tax levied under sections 171 and 172 of the Act or the profession tax levied under section 198-A of the Act or the tax on agricultural land levied under sub-section (3) of section 171 of the Act or any other tax which may be levied in future shall be collected from the assessees by granting a printed receipt, using double side carbon, in the form prescribed by the Government. As and when receipts are granted, the details of collection shall be entered in a collection register maintained for this purpose. The receipt for the collection of taxes shall bear the signature of the executive authority in the form of facsimile and shall be signed in ink by the Panchayat Assistant/Part-time Clerk of the village panchayat.(2)The amounts collected shall be entered in the tax and miscellaneous items collection register and in the cash book. The amount collected shall be remitted to the credit of the village panchayat fund account. Whenever the remittances are made and credited to the fund accounts of village panchayat, the details of the remittance shall be entered on the debit side of the cash book on the date of remittance.(3)No part of receipt received in cash shall be directly appropriated for any expenditure.
