64. The Corporation, with the previous sanction of the Government, may levy, in the prescribed manner, all or any of the taxes, rates, cesses, tolls and fees mentioned in the Second Schedule.

65. (1) All taxes, rates, cesses, tolls and fees levied by the Corporation shall be notified in the official Gazette, and, unless otherwise directed by the Government, shall be subject to previous publication. (2) Where a proposal for the levy of a tax, rate, cess, toll or fee or for a modification of tax, rate, cess, toll or fee which is in force is sanctioned, the sanctioning authority shall specify the date for the enforcement thereof, and such tax, rate, cess, toll, or fee or the modification shall come into force on such date.

66. The Government may frame model tax schedules, and where such schedules have been framed, the Corporation shall be guided by them in levying a tax, rate, cess, toll or fee.

67. (1) The Government may direct the Corporation-(a) to levy any tax, rate, cess, toll or fee which the Corporation is competent to levy under section 64; or(b) to increase or reduce any such tax, rate, cess, toll or fee, or the assessment thereof, to such extent as may be specified; or (c) to exempt any person or class of persons or property or class of property from the levy of any such tax, rate, cess, toll or fee or suspend or abolish the levy of any such tax, rate, cess, toll or fee. (2) If a direction issued under sub-section (1) is not complied with within the specified time, if any, the Government may make an order giving effect to the direction.

68. (1) The Corporation may, by notice, call upon any person to furnish such information, produce such record or accounts, or to present such goods or animals liable to any tax, rate, cess, toll or fee, as may be necessary for the purpose of determining the liability of such person, goods or animals to a tax, rate, cess, toll or fee, or the assessment thereof. (2) Any official of the Corporation authorised in this behalf may, after due notice, enter upon any building or premises for the purposes of assessing the liability of such building or premises to any tax, or inspecting any goods or animal therein liable to any tax. (3) Any official of the Corporation authorised in this behalf may, in the prescribed manner, seize and dispose of any goods on which any octroi, terminal tax or toll is due and is not paid.

69. (1) All taxes, rates, cesses, tolls and fees levied under this Ordinance shall be collected in the prescribed manner. (2) All arrears of taxes, rates, cesses, tolls and fees, and other moneys claimable by the Corporation under this Ordinance shall be recoverable as a public demand. (3) Notwithstanding the provisions of sub-section (2), the Government may empower the Corporation to recover arrears to taxes, rates, cesses, tolls, fees and other moneys claimable by the Corporation under this Ordinance by distress and sale of movable property belonging to the person concerned, or by attachment and sale of the immovable property belonging to him. (4) The Government may by rules specify the officials or classes of officials by whom the power under sub-section (3) shall be exercised, and prescribe the manner in which it shall be exercised.

70. No assessment of a tax, rate, cess, toll or fee under this Ordinance, or valuation thereof, or the liability of a person to be so taxed, shall be called in question except by a petition presented to such authority, in such manner and within such period, as may be prescribed.

71. If the Corporation levies a tax on professions, trades or callings, it may require the employer of the person liable to such tax to deduct the tax from the salary or wages payable to such person, and on such requisition the amount of the tax due shall be deducted from the salary or wages of the person concerned and credited to the Corporation Fund, provided that the amount so deducted shall in no case exceed twenty-five per cent of the salary or wages.

72. (1) All taxes, rates, cesses, tolls, fees and other charges levied by the Corporation shall be imposed, assessed, leased, compounded, administered and regulated in such manner as may be prescribed. (2) Rules framed under this section may, among other matters, provide for the obligations of the tax-payers and the duties and powers of the officials and other agencies responsible for the assessment and collection of taxes.