(1) If any licence is granted by a Board under this Act, the Board or some person generally or specially authorised by the Board in this behalf may collect a fee for such licence.
(2) The Board or a person generally or specially authorised by it in this behalf, may collect such fee as may be fixed by bye-laws under this Act for the use of any building or land belonging to, or under the control of the Board.
Assesment of Taxes
144. A Board or any officer authorised by it in this behalf may, by notice, call upon any inhabitant of the area subject Procedure for suspension of or exemption from taxes.
Powers to charge fees for licences and for use of certain lands and buildings.
Power to call for information.
[Act No.I of 1956] 81 to its authority to furnish within a reasonable time such information as may be necessary in order to ascertain—
(a) whether such inhabitant is liable to pay any tax imposed under this Act, and
(b) the amount at which he should be assessed.
145. No assessment and no charge or demand of any cess, tax, toll or fee made under the authority of this Act, shall be invalid by reason only of any clerical error or other defect of form; and when any property is described for the purpose of assessing any such cess, tax, toll or fee, it shall suffice to describe it in such manner that it shall be generally known, and it shall not be necessary to name the owner or occupier.
146. No objection shall be taken to any valuation, assessment or levy, nor shall the liability of any person to be assessed or taxed, be called into question in any other manner or by any other authority than is provided in this Act.
CHAPTER X.
Collection of Taxes.