Section 30(1) in The Darjeeling Gorkha Hill Council Act, 1988
(1)Notwithstanding anything contained in any other law for the time being in force, the General Council shall have power to collect within the hill areas such taxes payable under any law for the time being in force as may be prescribed :Provided that the tax or taxes as aforesaid shall be collected by the General Council from such date as may be appointed by the Government in this behalf by notification in the Official Gazette.
