Section 153: Rules as to assessment, collection and other matters
Uttar Pradesh Municipalities Act, 1916State Act of Uttar Pradesh · Act 2 of 1916
153. 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, and, [ * * * * ]
(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 execution of warrants of distress ;
(e) the rates to be charged for maintaining live-stock distrained;
(f) any other matter 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.