40. Collection, recovery, remission and suspension of taxes and dues.
(1)The Deputy Commissioner shall, as prescribed, arrange for the realisation of the Gaon Sabha taxes and dues and shall recover collection charges at 10 per cent of the realisation which shall be disposed of in such manner as may be prescribed.(2)Arrears of taxes shall be recoverable as arrears of land revenue.(3)The Gaon Sabha may, in accordance with rules prescribed and with the previous sanction of the Chief Commissioner, remit or suspend the collection of Gaon Sabha taxes wherever it is found necessary by the Government to remit or suspend the land revenue.
