Section 427(3) in The M.P. Municipal Corporation Act, 1956
(3)Assessment, collection, remission, refund and recovery of taxes, cesses, etc. - (a) The date before which, and rates at which municipal taxes to be levied shall be determined;(b)the assessment, collection, composition, remission, refund and recovery of taxes and cesses and the exemption from such taxes and cesses, and the prevention of evasion;(c)the date, place and manner of paying any tax or instalment of tax payable under this Act and the person to whom it shall be paid;(d)the fees for notices of demand of any tax and the execution of warrants of distress and the rates to be charged for maintenance of any livestock distrained; and the persons authorised to receive payment of any sums so payable;(e)the manner in which the annual values of buildings and land shall be determined for the purposes of assessment;
