Section 18 in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
18. Interpretation of these rules by the Government.
(1)If any question arises as interpretation of these rules, the question shall be referred to the Government whose decision thereon shall be final.(2)If any difficulty arises in giving effect to the provisions of these rules, the Government may by order, do anything which appears to be necessary for the purpose of removing the difficulty.
