Section 358(2) in The Chhattisgarh Municipalities Act, 1961
(2)Taxation-(a)the maintenance of tax books and registers by Chief Municipal Officer and the particulars which such books and registers should contain;(b)the inspection of and the obtaining of copies and extracts from such books and registers and fees, if any, to be charged for the same;(c)the requisition by the Chief Municipal Officer of information and returns from persons liable to pay taxes;(d)the notice to be given to the Council by any person who becomes the owner or possessor of a vehicle or animal in respect of which any tax is payable under this Act;(e)the submission of returns by person liable to pay any tax under this Act;(f)[* * *] [Omitted by M.P. Act No. 50 of 1976.](g)fixing terminal limits and stations providing for the exhibition of tables of terminal tax, and regulating the mode of recovering such tax;(h)any other matter relating to the levy, assessment, collection, refund or remission of taxes under this Act;