Section 5(4)(j) in Rules Regarding Returns of Establishments
(j)Collection of taxes. - Whether assessment lists were prepared on due dates-Whether collection was satisfactory-Percentage of collection to demand-If less than 90 per cent reasons therefor, action taken for recovery-whether any Councillors or office-bearers are, defaulters and, if so, to what extent-whether provisions of Sections 167 to 170 are applicable to the Municipality and, if so, whether full use was made of the powers if so. with what result-If powers not utilised reasons therefor.