Tax so levied shall be payable in the same manner as land revenue is payable.

Power of State Government to regulate taxes Power of State Government to regulate taxes.—(1) The State Government may by rules regulate the imposition, assessment, collection and apportionment of the taxes under Section 77.

1. (2) No objection shall be taken to any assessment nor shall the liability of any person to be assessed or taxed be questioned in any manner or by any authority other than as provided in this Act or the rules made thereunder.