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State of Sikkim - Section

Section 78 in Sikkim Panchayat Act, 1993

78. Power of State Government to regulate taxes.

(1)The State Government may make rules to regulate the imposition, assessment and collection of taxes, rates and fees under section 77.
(2)Subject to the provisions of this Act or rules made thereunder, no person shall object in respect of any liability to any assessment made or tax imposed under this Act.