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11. Taxes, rates and fees under items 2,4,~,6,7,8 and 9 ofSchedule II (A)of the Act may be recovered in advance either yearly or half yearly orquarterly. The year shall be deemed to commence on first April, the half-year on the first April and o~ the first October and the quarter on the first April, first July, first October and oJ;lthe first J~uary. .
12. Persons who did not own or occ~py propertY or did not keep any animals or vehicles, within the Gram ,Sabha are in any quarter -shallnot be liable to pay any taxes, rates or fees:
S. No. Name Father's Current Year Previous Year Total Name
(1) (2) .. (3) . (4) (5) (6) .., RECOVERIES .
Current Year Previous Year Total Balance Remarks
(7) (8) (9) (10) (11) . Provided that if any person is found to have kept any animals, etc.
within the Gram Sabha area during the quarter, half year or year he shall be liable to pay tax at;the end of the quarter, half year or year, as the case may be.
13. Aregister in Form "A"appended to these rules shall be maintained showing demand and collection of taxes, rates and fees. The entries shall be made accordingly. Separate registers or separate set of pages shall be set apart for different kind of taxes, rates and fees imposed. The register shall be signed by the Sarpanch and Secretary at the end of every month_