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State of Assam - Section

Section 105 in Assam Municipal Act, 1956

105. Office hours for receipt of money.

(1)The Board shall, by notice to be posted up in their office, declare at what hours of each day (not being a Sunday or other recognised holiday) the office shall be open for the receipt of money and the transaction of business.
(2)Receipts to be given. - For all sums paid on account of any tax, fee or ether moneys due under this Act a receipt stating the amount and the tax, fee or other charge on account, of which it is paid shall be given, signed by the tax Collector or by some other officer authorised by the Board to grant such receipts.