Section 13 in Chakma Autonomous District Council (Village Councils) Act, 2002
13. Collection of Taxes.
(1)The Executive Committee or the Officer authorized by it on this behalf shall either appoint tax Collector or allot the work for collection of taxes, to suitable persons, specifying their duties and any other matter connected with collection of taxes.(2)Collection of taxes shall be done strictly in accordance with rules and under the instruction and direction given by the Executive Committee of any Officer of the District Council authorized by the Executive Committee on that behalf.
