Mode of Assessment of taxes

(1) When a tax under Section (1) has been imposed, the Gaon Panchayat shall as soon as possible after the commencement of each calender year, prepare a list of the assessees (in Form 46) and of lands within its area and shall proceed with the assessment. Persons who from poverty are unable to pay a tax shall be exempted from assessment. The assessment shall be publicly announced in the area of the Sabhas and the assessment list be shown to any person affected by it free of charge who desire to see it and shall also be exhibited at a conspicuous place in the office of the Gaon Panchayat. (2) The income or profits of the year ending on 31 st December previous to the date of assessment so far as possible be taken as the basis of assessment. (3) The Panchayat shall hear any objection that may be put forward against the assessment within 15 days from the date of the announcement or date of the publication of the assessment whichever is later. (4) After the objections put forward, if any, have been dealt with, the assessment list shall be amended, if necessary, and signed by the Pradhan and two members of Gaon Panchayat. A copy of the list as amended shall be republished locally and forwarded to the Panchayat Inspector who will forward it with his own comments to the Deputy Director within 15 days of its receipt.