Section 219 in Uttar Pradesh Municipal Corporation Act, 1959
219. Rules as to assessment, collection and other matters.
- The following matters shall be regulated and governed by rules except in so far as provision therefor is made by this Act, namely -(a)the assessment, collection or composition of taxes, and, [* * *] [Omitted by U.P. Act 9 of 1991 (w.e.f. 01-08-1990).];(b)the prevention of evasion of taxes;(c)the system on which refunds shall be allowed and paid;(d)the fees for notices demanding payments on account of a tax and for the execution of warrants of distress;(e)the rates to be charged for maintaining livestock distrained; and(f)any other matters 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.
