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State of Rajasthan - Section

Section 124 in The Rajasthan District Boards Act, 1954

124. Rules as to assessment, collection and other matters.

- The following matters shall be governed by rules except in so far as provision therefor is made by this Act, namely: -
(a)the assessment and collection of taxes;
(b)the prevention or evasion of taxes;
(c)the system on which refunds shall be allowed and paid;
(d)the fees for notice demanding payments on account of a tax on circumstances and property and for the execution of warrants of distress;
(e)the rates to be charged for maintaining live-stock distrained; and
(f)any other matter relating to taxes in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the State Government, necessary.