Section 105 in Bihar Coal Mining Area Development Authority Rules, 1988
105. Mode of payment of water taxes.
- These taxes as soon as finalised, shall have to be paid by every assessee in quarterly instalments and every such instalment shall be deemed to be due on the 1st day of the quarter in respect of which it is payable. For all sums paid on account of the tax, a receipt stating the amount and the tax on account of which he pays shall be given by the tax collector.
