Rules as to assessment, collection or other matter

Rules as to assessment, collection or other matter The following matters shall be governed by rules except in so far as provisions therefor is made by this Act, namely- (a) the assessment and collection of taxes; (b) the prevention of evasion of taxes ; (c) the system by which refund of taxes shall be allowed and paid; (d) the fees for notice demanding payments on account of tax on Circumstances and Property and for the execution of warrants of distress ; (e) the rates to be charged for maintaining livestock distained; (f) any other matter relating to taxes in respect of which this Act makes no or insufficient provisions and which is in the opinion of the State Government necessary; and (g) the powers relating to allotment of number of building to the established buildings in the area.