Chapter IV SUPPLEMENTAL PROVISIONS AS TO TAXATION

All rates and taxes imposed under this Act, and all arrears of such rates and taxes, may be recovered as if they were arrears of land-revenue.

1. (1) The Local Government may, by notification, determine the persons by whom the local rate or any tax imposed under this Act shall be assessed and collected, and make rules for the assessment and collection of the rate or tax, and direct in what manner persons employed in the assessment or collection shall be remunerated.
2. (2) The provisions of section 60 shall apply to all rules made under this section.

1. (1) In matters connected with the assessment and collection of any rate or tax leviable under this Act, an appeal shall lie from the order of any person authorized under this Act to make assessments or collections to such person as the Local Government appoints: Provided that the appeal shall be presented within 30 days from the date of the order.
2. (2) The order passed on an appeal under this section shall be final.

1. (1) The Local Government may, by notification, prescribe by what instalments and at what times any rate or tax leviable under this Act shall be, payable: Provided that every instalment of the local rate leviable under section 5 shall be payable with an instalment of the land-revenue.
2. (2) In any local area subject to the authority of a district board the Local Government may, by notification, delegate to the board, subject to such conditions as ifs thinks fit, its powers under this section.

The Local Government may, by notification, remit or reduce any rate or tax imposed under this Act, or exempt any person or class of persons, or any description of property, wholly or in any part, from liability to any such rate or tax, and cancel any such remission, reduction or exemption.

When measurements are necessary for the assessment of the local rate or of any tax imposed under this Act, the Local Government may, by notification, direct such measurements to be made.

Suits for the recovery from co-sharers, tenants or others of any sum on account of any rate or tax imposed under this Act, and suits on account of illegal exaction of any such rate or tax, or for settlement of accounts connected therewith, shall, unless the Local Government otherwise directs, be cognizable by the Courts which for the time being have cognizance of suits for rent due on land.

All rates for the maintenance of roads, schools or the district-post, for the payment of which provision has been made in any settlement-record previous to the passing of this Act, or which have been habitually levied by Government, shall be deemed to have been and to be legally imposed, and to have been and to be legally recoverable as if they were arrears of land-revenue payable directly to Government and due on the land in respect of which they are payable.

[Amendment of the Northern India Ferries Act.] Rep. by s. 2 and the Schedule, ibid

[Further amendment.] Rep. by s. 2 and the Schedule, ibid.