Panchayat:Repo18/Law Manual Page0556

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Rule 9 1453(2) The bill under sub-rule (1) shall be signed by the Secretary and shall contain the following matters,—

(a) the date of issue thereof;

(b) the period or periods for which the tax is levied and a statement regarding that period or periods.

(c) description of the occupation, building, land or property for which the tax is levied; (d) the last date or dates for the payment of tax; and

(e) a statement regarding the liability for default, if any, made in remittance of money.

(3) Where a bill referred to in sub-rule (1) relating to profession tax has not been served either in the half year to which the tax is related or in the succeeding half year, the tax for the half year first mentioned shall not be demanded.

9. Issuance of receipt.--

(1) The Secretary shall, to every person making payment of tax, issue a receipt signed by him or by any other person duly authorised by him for that purpose.

(2) Such receipts shall specify the following matters,

(a) the date of issue; (b) name of the person to whom it is issued; (c) the tax in respect of which remittance has been made; (d) the period for which payment has been made; and

(e) the amount paid (in figures and words):

10. Appeal.

(1) Appeal shall lie [to the Standing Committee for Finance) in respect of any assessment and levý of any tax made by the [secretary).; (2) Appeal shall be filed in writing within 30 days from the date of receipt of the bill under sub-rule (1) of Rule 8 and shall specify the objections and reasons for appeal precisely and distinctly.

11. Procedure on appeal.

- 10The Standing Committee for Finance] may on its own motion or otherwise, within fifteen days of service of notice to the person concerned and after considering the objections, if any, submitted by him after service of notice, cancel or modify any ?[orders of the secretary] reducing, or remissioning or enhancing a tax.

12[12. Revision on decision of standing committee for finance.-

(1) Any person having