(3)The Government shall, by notification, determine in regard to any Panchayat Village or any class of Panchayat Villages whether the house-tax shall be levied every half-year or year and in so doing have regard to the following matters, namely: -(a)the classification of the local areas under section 4;(b)the annual receipts of the Village Panchayat;(c)the population of the Panchayat Village and the predominant occupation of such population; and(d)such other matters as may be prescribed.
