Primary law, Tamil Nadu land law
Tamil Nadu Village Panchayats (Collection of Arrears of tax on Professions, Trades, Callings and Employment) Rules, 1998
The Rural Development Department issued G.O. (Ms) No. 9 dated 18 January 1999, framing rules for Village Panchayats to collect unpaid profession tax from traders and professionals for the period from 1 April 1992 to 30 September 1998. The rules followed the repeal of the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992, and created a return, instalment and acknowledgement process for arrears under that repealed law.
What the rules govern
The Tamil Nadu Village Panchayats (Collection of Arrears of tax on Professions, Trades, Callings and Employment) Rules, 1998 apply to every Village Panchayat in Tamil Nadu. They deal only with profession tax arrears owed by traders and professionals for the period from 1 April 1992 to 30 September 1998.
The Rural Development Department framed the rules after the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992 was repealed and the Tamil Nadu Panchayats Act, 1994 was amended. A separate set of rules was proposed for profession tax under the new system.
Who was affected
The rules applied to every trader or professional who had unpaid profession tax for the covered period within a Village Panchayat. Such a person was required to submit details of the arrears to the Executive Authority of the relevant Village Panchayat.
These rules concern profession tax liabilities, not ownership, transfer or classification of land. A property buyer or owner would be affected only if they also fell within the covered category of trader or professional with historical arrears.
Return and payment process
Key requirements included:
- The trader or professional had to file Form 1, stating the amount due at the rate already determined under the repealed 1992 Act.
- The return had to be filed on or before 31 January 1999.
- The Executive Authority could extend the filing period, but not beyond 28 February 1999.
- The return had to include a challan showing payment of arrears for the first two half years beginning on 1 April 1992.
- Payment had to be made at the office of the relevant Village Panchayat during office hours on working days.
- Remaining arrears up to 30 September 1998 had to be paid during each current half year, covering arrears for at least two half years at a time.
- The entire arrears had to be cleared within three years from 1 October 1998.
Forms and acknowledgement
Form 1 records the taxpayer's name, address, occupation, unpaid half years, total arrears, proposed instalments and challan details. The Executive Authority must accept and acknowledge the return and payment using Form 2. Any question about interpretation must be referred to the Government, whose decision is final.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Do these rules apply to all local bodies in Tamil Nadu?
No. The rules expressly apply to all Village Panchayats in Tamil Nadu.
What period of unpaid profession tax is covered?
The rules cover arrears for the period from 1 April 1992 to 30 September 1998.
Could the arrears be paid in instalments?
Yes. Remaining arrears could be paid during each current half year, covering at least two half years of arrears at a time, but the full amount had to be cleared within three years from 1 October 1998.
Do these rules affect the purchase or ownership of land?
The rules do not regulate land ownership, transfer or classification. They affect traders and professionals who owed profession tax to a Village Panchayat for the specified historical period.
