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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.

154. [ X X X X X ]

155. [ X X X X X ]

155-A. [ X X X X X ]

Where this provision sits

ActUttar Pradesh Municipalities Act, 1916
Section153
Marginal noteRules as to assessment, collection and other matters
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • omitted. Omit. by sec. 3 of U. P. Act no. 09 of 1991.
  • substituted. Subs. by A. O. 1950 for (Provl. Govt.), which had been Subs. by the A. O. 1937 for (L.G.).
  • omitted. Omit. by sec. 4 of U. P. Act no. 09 of 1991.

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