Section 20(1) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(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.
