State Act

Tamil Nadu Panchayats Act 1994

168. Local Cess Surcharge.- Every Panchayat Union Council may levy on every person liable to pay land revenue to the Government in respect of any land in the Panchayat Union, a Local Cess Surcharge at such rate as may be considered suitable as an addition to the Local Cess levied in Panchayat Development Block under Section 167: Provided that the rate of Local Cess Surcharge so levied shall not be less than 1[seven rupees] and not more than ten rupees on every rupee of land revenue payable in respect of such land.