(4)The Government may make rules providing for -(a)the persons who shall be liable to pay the tax and the giving of notices of transfer of houses;(b)the grant of vacancy and other remissions;(c)the circumstances in which and the conditions subject to which, houses constructed, re-constructed or demolished, or situated in areas included in, or excluded from the Panchayat Village during any half-year or year, shall be liable or cease to be liable to the whole or any portion of the tax.
