(1) The Stare Government 111"y make rules to regulate the impos'ition , assessment to, and collection of taxe… — THE SIKKIM PANCHAYAT ACT, 1993

. (1) The Stare Government 111"y make rules to regulate the impos'ition , assessment to, and collection of taxes, rates and fees under section 77 .

7R . (1) The Stare Government 111"y make rules to regulate the impos'ition , assessment to, and collection of taxes, rates and fees under section 77 . (2) Subject to the provisions of this Act or rules made thereunder , no person shall object in respect of his liability to any assessment mack or tax imposed under this Act . 79, An appeal against any tax , rare orfee under section 77 may be preferred to the prescribed authority in such maimer and within such time as may be p-rescribed and the decision of such authority shall be final .

Section 7R