Rules as to assessment, collection and other matters

<center class="font1"><i><b>Other Matters</b></i></center> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>219.</b> The following matters shall be regulated and governed by rules except in so far as provision therefor is made by this Act, namely-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(a) the assessment, collection or composition of taxes, <b>¹</b>[ * * * ]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(b) the prevention of evasion of taxes ;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(c) the system on which refunds shall be allowed and paid ;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(d) the fees for notices demanding payments on account of a tax and for the execution of warrants of distress ;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(e) the rates to be charged for maintaining livestock distrained ; and<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(f) any other matters relating to taxes in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the State Government, necessary. <br>