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.
Footnotes in the official text
- 1.Omit. by sec. 3 of U. P. Act no. 09 of 1991.
- 2.Subs. by A. O. 1950 for (Provl. Govt.), which had been Subs. by the A. O. 1937 for (L.G.).