Act no. 21 of 19941994In forceTamil Nadu (State Act)
176. Exemption.- No exemption from the payment of any surcharge or tax specified in Section 168 or 171 shall be granted by the Village Panchayat or the Panchayat Union Council except in accordance with such rules as may be prescribed:
Provided that in any particular case, such exemption may be granted with the previous sanction of the Government.
