House-tax

House-tax.—(1) The house-tax mentioned in clause

1. (a) of sub-section

1. (1) of Section 171 shall, subject to such rules as may be prescribed, be levied on all houses in the Panchayat village on such of the following systems as the Village Panchayat may adopt, namely:—
   • (a) a system of rates;
   • (b) a classification system; Provided that the house-tax shall be levied on all houses in the Panchayat village on a graduated scale or at a flat rate as the Village Panchayat may decide.
2. (2) The house-tax shall be paid by the owner of the house.
3. (3) The Village Panchayat may, by notification, exempt any house which is used exclusively for charitable purposes or for the purpose of public worship, from the tax.
4. (4) The house-tax shall be paid by the owner or occupier in such manner and within such time as may be prescribed.
5. (5) The Government may make rules—
   • (a) for the regulation of the levy of house-tax;
   • (b) for the revision of the classification of houses;
   • (c) for the assessment of taxes;
   • (d) for the exemption of houses from the tax;
   • (e) for the recovery of taxes.
6. (6) Any person may appeal to the Village Panchayat against the assessment of the house-tax in such manner and within such time as may be prescribed. [***] Omitted by Tamil Nadu Act 29 of 1995

¹⁷³ Omitted by Tamil Nadu Act 29 of 1995