Chapter II
MUNICIPAL TAXATION
Taxation rules
62. (1) All taxes, rates, tolls, fees and other charges levied by a Paurashava shall be imposed, assessed, leased, compounded, administered and regulated in such manner as may be provided by rules.
(2) Rules made under this section may, among other matters, provide for the obligations of the tax-payer and the duties and powers of the officials and other agencies responsible for the assessment and collection of taxes.
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Ministry of Law, Justice and Parliamentary Affairs
