Manner in which taxes to be levied, etc.
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.
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