Section 105 in The Himachal Pradesh Panchayati Raj Act, 1994
105. Power of State Government to regulate taxes.
(1)The State Government may make rules to regulate the imposition, assessment, collection and sharing of taxes under this Act.(2)No objection shall be taken to any assessment nor shall be the liability of any person to be assessed or taxed be questioned otherwise than in accordance with the provisions of this Act or the rules made thereunder.
