Section 20 in The Rajasthan Municipalities Accounts Rules, 1963
20. Profession and trade taxes etc.
- In the case of a tax on profession and vocations, tax on trade and callings and tax on artisans for which the assessments are made annually and the forms of assessments lists are prescribed in the rules made under sections 104 and 88 of the Act, the demand and collection register shall be maintained in form 2.(2)For taxes for which no assessment lists are made and which are not collected by means of licenses, the demand and collection register shall be kept in form 2 which shall be signed by the Executive Officer in token of his having satisfied himself that the demands have been duly and correctly entered. In column 2 of this register reference shall be quoted to the document or orders on which the demand is based.
