The Kar Nirdharan Adbhikari shall—
(a) prepare the Assessment list under the general control and supervision of Mukhya Adhikari; 4
1. Substituted by Notification No. 809-B/XXXIII-2-94—68.
in the U.P. Gazette, Part 1 (ka), dated 30th April, 1994,
(203) 76, dated February 18, 1994, published U.P. KSHETTRA PANCHAYAT & ZILA PANCHAYAT ADHINIYAM, 1861 {App. Vi1
(1) put up the Assessment list before the Zila l’nncha)"at as pr(:vvided in the rules and carry oul necessary amendments therein according to the directions given by the Zila Panchayat ;
(©) publish the list for the information of the general public;
(d) realise or get the tax realised from the tax payers; and () perform all other duties and exercise all other powers assigned to him under these rules.
CHAPTER ITI Basis and Conditions of Assessing the Tax
6. (1) The tax shall be assessed and paid on the basis of the total taxable income of the assessee in the pervious financial year.
(2) Subject to the proposals framed under Section 123 as sanctioned under Section 125 and the notification under Section 128 the total taxable income of the assessee shall be calculated taking into consideration his circumstances and property including income from salary, wags, emoluments, profits from taxable income under Section 128, the total taxable income of the assessee shall be calculated taking into consideration his circumstances and property including income from salary, wages, emoluments, profits from trade, bonus, dividends and interest from investments.