Assessment of tax

Assessment of tax.—(1) Subject to any rules made in this behalf by the Government, the Committee established for any town area shall, as soon as may be, prepare a list of the persons liable to pay the tax imposed under items (a),

1. (b) and
2. (m) to
3. (q) of section 24 and the amounts to be paid respectively by such persons as and when it proceeds to impose tax on those items.

1. (2) Every assessment list prepared under sub-section
2. (1) shall, except in cases of taxes under items (a)
   • (ii) and (m), contain the following particulars :-