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Rules as to assessment, collection and other matters | UTTAR PRADESH MUNICIPALITIES ACT, 1916 | LAWGIST

UTTAR PRADESH MUNICIPALITIES ACT, 1916

Imposition and alteration of taxes

Rules as to assessment, collection and other matters

§153

Summary

153. The following matters shall be regulated and governed by rules except in so far as provision therefor is made by this Act, namely,- (a) the assessment, collection or composition of taxes, and, 1[ * * * * ] (b) the prevention of evasion of taxes ; (c) the system on which refunds shall be allowed and paid ; (d) the fees for notices demanding payments on account of a tax and for execution of warrants of distress ; (e) the rates to be charged for maintaining live-stock distrained; (f) any other matter relating to taxes in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the 2[State Government], necessary. 154. 3[ X X X X X ] 155. 3[ X X X X X ] 155-A. 3[ X X X X X ]

<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>153.</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, and, <b><sup>1</sup>[</b> * * * * <b>]</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 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 live-stock distrained;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(f) any other matter relating to taxes in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the <b><sup>2</sup>[</b>State Government<b>]</b>, necessary.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>154. <b><sup>3</sup>[</b> X X X X X <b>]</b><br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>155. <b><sup>3</sup>[</b> X X X X X <b>]</b><br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>155-A. <b><sup>3</sup>[</b> X X X X X <b>]</b><br><br>

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