Exemption.
- No exemption from the payment of any [surcharge or tax specified in section 171 shall be granted by the village panchayat] [Substituted for the words 'surcharge or tax specified in section 168 or 171 shall be granted by the Village Panchayat or the Panchayat Union Council' by the Tamil Nadu Panchayats (Fourth Amendment) Act, 2009 (Tamil Nadu Act 12 of 2009).] except in accordance with such rules [as may be prescribed] [See Rules issued in G.O. Ms. No. 255, Rural Development (C4), dated 13th December, 1999. Published in Tamil Nadu Government Gazette (Extraordinary), Part III, section 1(a), dated 27th December 1999.]:Provided that, in any particular case, such exemption may be granted with the previous sanction of the Government.Previous
Sec 175A — [ Apportionment of Entertainments Tax among Panchayats. [Section 175-A inserted by Tamil Nadu Panchayats (Third Amendment) Act, 2007 (Tamil Nadu Act 23 of 2007) w.e.f. 8th June 2007.]
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Sec 177 — Power to require land revenue staff to collect taxes and fees due to Village Panchayats
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