153. Rules as to assessment, collection and other matters.
- The following matters shall be regulated and governed by rules except in so far as provision therefor is made by this Act, namely, -(a)the assessment, collection or composition of taxes [* * *] [Omitted by U.P. Act No. 9 of 1991.],(b)the prevention of evasion of taxes;(c)the system on which refunds shall be allowed and paid;(d)the fees for notices demanding payments on account of a tax and for the execution of warrants of distress;(e)the rates to be charged for maintaining live-stock distrained; and(f)any other matter relating to taxes in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the [State Government] [Substituted by ALO 1950.], necessary.
