70. Recovery of rates.—All rates and taxes imposed under this Act, and all arrears of such rates and
taxes, may be recovered as if they were arrears of land-revenue.
71. Local rate or tax how to be assessed and collected.—(1) The Local Government may, by
notification, determine the persons by whom the local rate or any tax imposed under this Act shall be
assessed and collected, and make rules for the assessment and collection of the rate or tax, and direct in
what manner persons employed in the assessment or collection shall be remunerated.
(2) The provisions of section 60 shall apply to all rules made under this section.
72. Appeals.—(1) In matters connected with the assessment and collection of any rate or tax leviable
under this Act, an appeal shall lie from the order of any person authorized under this Act to make
assessments or collections to such person as the Local Government appoints:
Provided that the appeal shall be presented within 30 days from the date of the order.
(2) The order passed on an appeal under this section shall be final.
73. Instalments of rates and taxes.—(1) The Local Government may, by notification, prescribe by
what instalments and at what times any rate or tax leviable under this Act shall be, payable:
Provided that every instalment of the local rate leviable under section 5 shall be payable with an
instalment of the land-revenue.
(2) In any local area subject to the authority of a district board the Local Government may, by
notification, delegate to the board, subject to such conditions as ifs thinks fit, its powers under this
section.
74. Power of Local Government to exempt from taxation.—The Local Government may, by
notification, remit or reduce any rate or tax imposed under this Act, or exempt any person or class of
persons, or any description of property, wholly or in any part, from liability to any such rate or tax, and
cancel any such remission, reduction or exemption.
75. Power to direct measurements.—When measurements are necessary for the assessment of the
local rate or of any tax imposed under this Act, the Local Government may, by notification, direct such
measurements to be made.
76. Suits relating to rates and taxes under this Act cognizable by Courts having cognizance of
suits for rent.—Suits for the recovery from co-sharers, tenants or others of any sum on account of any
rate or tax imposed under this Act, and suits on account of illegal exaction of any such rate or tax, or for
settlement of accounts connected therewith, shall, unless the Local Government otherwise directs, be
cognizable by the Courts which for the time being have cognizance of suits for rent due on land.
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77. Confirmation and recovery of existing rates.—All rates for the maintenance of roads, schools
or the district-post, for the payment of which provision has been made in any settlement-record previous
to the passing of this Act, or which have been habitually levied by Government, shall be deemed to have
been and to be legally imposed, and to have been and to be legally recoverable as if they were arrears of
land-revenue payable directly to Government and due on the land in respect of which they are payable.
[CHAPTER V AMENDMENT OF THE NORTHERN INDIA FERRIES ACT, 1878.] Rep. by the Repealing Act,
1938 (1 of 1938), s. 2 and the Schedule.
78. [Amendment of the Northern India Ferries Act.] Rep. by s. 2 and the Schedule, ibid.
79. [Further amendment.] Rep. by s. 2 and the Schedule, ibid.