Section 15 in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
15. Refunds of revenue.
(1)No item of revenue received by a village panchayat shall be refunded without the sanction of the village panchayat. The sanction accorded by the village panchayat shall lapse after one year from the date of grant thereof and, thereafter, a fresh sanction shall be necessary.(2)Bills for refunds of revenue shall be drawn in V.P. Form 34 (Appendix-XIII). As soon as a refund is made, a note of the grant thereof shall be made against the original credit entry in the relevant accounts.
