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State of Mizoram - Section

Section 14 in Lai Autonomous District (Village Councils) Act, 2007

14. Collection of Taxes.

(1)The Executive Committee or any officer authorised by it in this behalf, shall either appoint tax collectors or allot the works of the collection of taxes to suitable persons, specifying their duties and any other matters connected with the collection of taxes.
(2)Collection of taxes shall be done strictly in accordance with the rule or under the instructions and the direction given by the Executive Committee or any Officer of the District Council authorised by the Executive Committee in that behalf.CHAPTER-III Conduct of Business