Section 30(3) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(3)No tax for any year or half-years whichever is applicable shall be recovered from any person in the manner laid down in rule 31 unless the bill is served upon such person either within that year or half-years or in the succeeding year or half-years whichever is applicable:Provided that where the assessment book has been amended under rule 3, the bill may be served either in the year or half-years whichever is applicable in which the amendment was made or in the succeeding year or half-year whichever is applicable.
