Collection of tax by local body

Collection of tax by local body.—

1. (1) Notwithstanding anything contained in this Act, the State Government may, by notification in the Official Gazette, direct that the tax levied under this Act shall be collected by a local body within its local area.
2. (2) Where a direction is issued under sub-section (1), the local body shall collect the tax and shall, after deducting such collection charges as may be prescribed, remit the balance to the State Government.