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State of Mizoram - Section

Section 52 in Mizoram (Land Revenue) Act, 2013

52. Collection of Land Revenue, Fees, Taxes.

(1)In order to carry out the purposes of this Act, the Government may appoint any person or group of persons or officer as an agent to be responsible for levy and collection of land revenue and taxes as per provision of rules made under this Act or as may be prescribed by the Government from time to time.
(2)Upon such appointment, it shall be the duty of such collecting agents to carry out such functions under this Act in the manner prescribed and to submit full and complete account of land revenue and taxes collected by him to the Deputy Commissioner of the district or Settlement Officer or his subordinate officer assigned by the Government.
(3)Any officer or agency authorized by the Government in this behalf shall have for the purpose of levy and collection of land revenue and taxes, such powers as may be prescribed.
(4)It shall be lawful for the Collector or Settlement Officer or officer duly authorized by him to have access to, and to cause production and examination of receipt books, registers, accounts or documents maintained or required to be maintained by the collecting agent as may be prescribed by the Government from time to time.