Section 219: Rules as to assessment, collection and other matters
The Uttar Pradesh Municipal Corporation Act, 1959State Act of Uttar Pradesh · Act 2 of 1959
Other Matters
219. 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, [ * * * ]
(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 the execution of warrants of distress ;
(e) the rates to be charged for maintaining livestock distrained ; and
(f) any other matters relating to taxes in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the State Government, necessary.
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