Rural Development & Panchayat Raj - Tamil Nadu Panchayats Act, 1994

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SCHEDULE – I
[(See Section 172(1)]

Classification	If the tax is levied every half-year (2)				If the tax is levied every year (3)
	Minimum rate per half-year		Maximum rate per half-year		Minimum rate per year		Maximum rate per year

Concrete houses, Madras terraced houses, storeyed houses	Rs.P. 0.25	per 9.29 square decimetres of the plinth area.	Rs.P. 0.50	per 9.29 square decimetres of the plinth area.	Rs.P. 0.50	per 9.29 square decimetres of the plinth area.	Rs.P. 1.00	per 9.29 square decimetres of the plinth area.
Tiled houses	0.15	per 9.29 square deceimetres of the plinth area	0.30	per 9.29 square decimetres of the plinth area.	0.30	per 9.29 square decimetres of the plinth area.	0.60	per 9.29 square decimetres of the plinth area.
Thatched houses 20 square metres and above.	0.10	per 9.29 square decimetres of the plinth area.	0.20	per 9.29 square decimetres of the plinth area.	0.20	per 9.29 square decimetres of the plinth area.	0.40	per 9.29 square decimetres of the plinth area.
Thatched houses below 20 square metres	0.20	for every 9.29 square metres or part thereof of plinth area	0.50	for every 9.29 square metres or part thereof of plinth area	0.40	for every 9.29 square metres or part thereof of plinth area	1.00	for every 9.29 square metres or part thereof of plinth area

Explanation-I.- In respect of buildings which are partly concrete, terraced, tiled or thatched, the rates applicable to the respective categories as above shall be applicable for the portions covered by each kind:

Provided that in respect of buildings the plinth area of which does not exceed 18.58 square metres and which are fully concrete, terraced or tiled, or partly concrete, terraced or tiled, house-tax shall be levied at a flat rate of rupees twenty per half-year.

Explanation-II.- The use of the building may be classified and surcharge shall be levied on the levy of house-tax at the rates specified below:-

Sl.No.	Class of usage		Rate of surcharge
(i)	Purely residential.	Village Panchayats	Nil
(ii)	Simple commercial like petty shops and other small commercial establishments.	Village Panchayats	20%
(iii)	Largely commercial, industrial and business establishments, Cinema theatres, Hostels, Lodges, etc.	Village Panchayats	60%

Provided that in respect of buildings used partly as residential and partly as commercial, industrial, etc., purposes the rate of surcharge applicable to the respective categories as above shall be applicable for the portions covered by each class of usage :

Provided further that Educational Institutions (not commercial in nature) exempted from levy of house-tax immediately before the commencement of this Act, shall continue to be exempted under this Act.

SCHEDULE – II
ORDINARY PENALTIES
[(See Section 245(1)]

Section	Sub-section or clause	Subject	Fine which may be imposed
(1)	(2)	(3)	(4)
128	(1)	Failure to obey requisition to fence off, take down, secure or repair dangerous structure.	Five hundred rupees.
129	(1)	Failure to obey requisition to secure, lop or cut down dangerous trees.	Fifty rupees.
130	(a), (b), (c) and (d)	Failure to obey requisition to fence building or land or trim, prune or cut hedges and trees or lower an enclosing wall.	Fifty rupees.
131	(1)(a)	Unlawful building of wall or erecting of fence, etc., in or over public road.	One hundred rupees.
131	(1)(b)	Unlawful making of hole or depositing of matter in or upon public road.	Fifty rupees
131	(1)(c)	Unlawful quarrying in any place near public road, etc.	Fifty rupees
131	(1)(d)	Unlawful erection of building over drain	Two hundred rupees.
131	(1)(e)	Planning of trees without permission on any public road or other property vested in Panchayat or Panchayat Union Council.	Two hundred rupees.
131	(1)(f)	Felling etc. without permission of trees growing on public road or other property vested in a Panchayat or on Poramboke land the use of which is regulated by it under Section 134 or Section 135.	Two hundred rupees.
139	-	Failure to close place of public entertainment	Two hundred rupees.
140	-	Sending infected child to school	Fifty rupees
142	-	Failure to give information of small pox.	Fifty rupees.
143	(1)	Failure to obey requisition to fill in, etc., tank or other place dangerous to public health or safety.	Fifty rupees.
144	(1)	Failure to obey requisition to clear or cleanse, etc., building or land in fifty state or overgrown with noxious vegetation.	Fifty rupees.
148	(1)	Opening a new private market or continuing to keep open a private market without licence or contrary to licence.	Five hundred rupees
148	(3)	Levy of fees in private market without a certificate	One hundred rupees
150	(a), (b)	Sale or exposure for sale in public or private market of any animal or article without permission	Twenty rupees
151	-	Sale, etc, of articles in public roads or places after prohibition or without licence or contrary to regulations.	Ten rupees
154	(a), (b)	Using any public place or road-side as a landing or halting place or as a cart-stand within prohibited distance.	Fifty rupees
155	(1)	Opening a private cart-stand or continuing to keep open a private cart-stand without licence or contrary to licence.	Two hundred rupees.
157	(a)	Slaughtering, cutting up or skinning, etc., of animals outside public slaughter-house in contravention of Rules..	Two hundred rupees.
157	(b)	Slaughtering animals for purposes of sale without licence or contrary to licence.	Twenty rupees.
158	(3)	Unlawful destructions, etc., of number affixed on buildings.	Five rupees
158	(4)	Failure to replace number when required to do so.	Twenty rupees.
159	(1)	Using a place for offensive or dangerous trade without licence or contrary to licence	One hundred rupees
160	(a)	Unlawful erection of factory, workshop, etc.	One thousand rupees.
236	-	Obstructing a person in the use or enjoyment of a public road, market, well, tank etc.	One hundred rupees.

SCHEDULE – III
PENALTIES FOR CONTINUING BREACHES
[(See Section 245(2)]

Section	Sub-section or clause	Subject	Fine which may be imposed
(1)	(2)	(3)	(4)
128	(1)	Failure to obey requisition to fence off, take down, secure or repair dangerous structure.	Fifty rupees.
129	(1)	Failure to obey requisition to secure, lop or cut down dangerous trees.	Ten rupees
130	(a), (b), (c) and (d)	Failure to obey requisition to fence building or land or trim, prune or cut hedges and trees, or lower an enclosing wall.	Ten rupees
131	(1)(a)	Unlawful building of wall or erecting of fence, etc., in or over public road.	Twenty rupees
131	(1)(b)	Unlawful making of hole or depositing of matter in or upon public road	Ten rupees
131	(1)(c)	Unlawful quarrying in any place near public road, etc.	Ten rupees
131	(1)(d)	Unlawful erection of building over drain	Fifty rupees.
139	-	Failure to close place of public entertainment	One hundred rupees.
143	(1)	Failure to obey requisition to fill in, etc., tank or other place dangerous to public health or safety.	Ten rupees
144	(1)	Failure to obey requisition to clear or cleanse, etc., building or land in filthy state or overgrown with noxious vegetation	Ten rupees
148	(1)	Keeping open a private market without licence or contrary to licence	One hundred rupees
148	(3)	Levy of fees in private market without certificate	Fifty rupees
150	-	Sale or exposure for sale in public or private market of animal or article without permission	Ten rupees
155	(1)	Keeping open a private cart-stand without licence or contrary to licence.	Twenty rupees
159	(1)	Using a place for an offensive or dangerous trade without a licence or contrary to licence	Twenty rupees
160	(a)	Unlawful erection of factory, work-shop, etc.,	One hundred rupees

SCHEDULE – IV
[See Section 257]

Agriculture, including agricultural extension.
Land improvement, implementation of land reforms, land consolidation and soil conservation.
Minor irrigation, water management and watershed development.
Animal husbandry, dairying and poultry.
Fisheries.
Social forestry and farm forestry.
Minor forest produce.
Small scale industries, including food processing Industries.
Khadi, village and cottage Industries.
Rural housing.
Drinking water.
Fuel and fodder.
Roads, culverts, bridges, waterways and other means of communication.
Rural electrification, including distribution of electricity.
Non-conventional energy sources.
Poverty alleviation programme.
Education, including primary and secondary schools.
Technical training and vocational education.
Adult and non-formal education.
Libraries.
Cultural activities.
Market and fairs.
Health and sanitation, including hospitals, primary health centres and dispensaries.
Family Welfare.
Women and child development.
Social Welfare, including welfare of the handicapped and mentally retarded.
Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes.
Public distribution system.
Maintenance of community assets.

SCHEDULE IV-A
[See Section 253(3A)]

PART-A

Sl.No.	Name of Village Panchayats
(1)	(2)
1	Yercaud
2	Manjakuttai
3	Vellakkadai
4	Velur
5	Nagalur
6	Semmanatham
7	Valavanthi
8	Thalaisholai
9	Maramangalam

PART-B

Yercaud Panchayat Union

1. Substituted by Tamil Nadu Act 44 of 1999.

SCHEDULE - V
[See Section 261(2)]

Sl.No.	Name of Village Panchayats
(1)	(2)
1	Keeripatti
2	Papapatti

SCHEDULE -VI
[See Section 9A(1)]

Sl.No.	Name of Village Panchayats
(1)	(2)
1	Kottakatchiyendal
2	Nattarmangalam

SCHEDULE -VII
[See Section 9-B(1)]

Serial Number	Name of Village Panchayats
(1)	(2)
1	Manjakuttai
2	Maramangalam
3	Nagalur
4	Semmanathan
5	Thalaisholai
6	Valavanthi
7	Vellakadai
8	Velur
9	Yercaud

1.            Substituted by Tamil Nadu Act 36 0f 2003 w.e.f 17.10.2003
2.            Substituted by Tamil Nadu Act 42 of 2003 w.e.f. 25.11.2003
3.            Inserted by Tamil Nadu Act 8 of 2002.
4.            Inserted by Tamil Nadu Act 6 of 2005 w.e.f. 6.3.2005.