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State of Sikkim - Section

Section 41 in Sikkim Panchayat Act, 1993

41. Power of State Government to regulate taxes rates and fees.

(1)The State Government may, in the manner specified in the notification, regulate the imposition, assessment and collection of taxes, rates and 'fees under section 40.
(2)Subject to the provisions of this Act or rules made thereunder, no person shall object in respect of his liability to any assessment made or tax imposed under this Act.