Every appeal preferred under Rule 12 shall be disposed of by the Appellate Authority before the end of the succeeding half-year period prescribed in Rule 8.
14. Revision of rate of tax by the Panchayat : (1) The Panchayat shall revise the rate of tax once in five years from the period commencing from the (1st October 1998) by increasing the rate not less than twenty-five per cent and not more than thirty-five per cent of the rate of tax fixed in the Act. The Panchayat shall not change or revise the slabs of average half-yearly income fixed in the Act:
(2) The percentage of increase in the tax once fixed by the Panchayat under sub-Rule (1) shall not be reduced without prior permission of the Government.
15. Interpretation of these Rules by Government - If any question arises as to the interpretation of these Rules, the question shall be referred to the Government whose decision thereon shall be final.
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14. TAXES 396 RAMESH CHANDRA PANDA SECRETARY TO GOVERNMENT
14. TAXES