_.April, the half-year OE the first Apriland the.first October and the qll~ters . on the first April, first July, first October and first January. . _._--- -_.~--
14. Persons who did not own or occup/property or did not keep any animal or vehicle, within the Gram Panchayat area in any quarterly shall not be liable to pay aI?-Ytax, rate, or fee under items 2, 3, 5, to 7 and 9 to 12 of schedule II of the Act:
Provided that if any person is found to have keep any animals, vehicle etc. within the Gram Panchayat area during the quarter, half-year or year he will be liable to pay tax at the end of the quarter, half-year or year, as the case may be.
15. Aregister in Form 'A"appended to these rules shall be maintained ..
showing demand and collection of-taxes, fees and rates. The entries shall be made according towards separate registers' or separate set of pages shall be set apart for different kind of taxes, fees, or rates imposed. The register shall be signed by the Sarpanch and Secretary at the end of every month.