Section 415(14) in The City of Nagpur Corporation Act, 1948
(14)Assessment, collection, remission, refund and recovery of taxes, cesses, etc. - (a) the date before which, and the 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 exemptions 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 notice of demand of any tax and for the execution of warrants of distress and the rates of 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 building and lands shall be determined for the purposes of assessment;
