Notwithstanding anything contained in these Rules, Where the Collector or any of his subordinates is responsible for the collection of any tax, fees, or other amount as provided in the provision to Section 178 of the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994), the power to write-off such amounts shall be subject to a limit of Rs.100 for the Revenue Divisional Officer and Rs.500 for the Collector. The authority sanctioning such write-off shall inform, in writing, the Panchayat Union Council, the reasons for such write-off, within two months from the date of sanction of write-off.
Section 4: Power of the Commissioner of Land Administration
The Tamil Nadu Panchayats (Power to write-off irrecoverable Taxes, Fees, etc., by Panchayat Union Councils, Restrictions and control) Rules…State Rules of Tamil Nadu · 1994
Where this provision sits
| Act | The Tamil Nadu Panchayats (Power to write-off irrecoverable Taxes, Fees, etc., by Panchayat Union Councils, Restrictions and control) Rules, 2000 |
|---|---|
| Section | 4 |
| Marginal note | Power of the Commissioner of Land Administration |
| Jurisdiction | State of Tamil Nadu |
| Status | In force as published by the source |
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