The West Bengal Panchayat (Gram Panchayat Administration) Rules, 2004State Rules of West Bengal · 1973
(!) The tax so determined shall be payable in equal quarterly instalments. The instalment on account ofeach quarter shall be due on the first day ofsuch quarter.
(2) Every person liable to pay a sum assessed upon him as tax etc. within fifteen days from the date on which the said sum becomes due, pay or tender the same at the office of the Gram Panchayat or to the Collecting Sarkar,
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