( I) The State Government may,ii1 the manner speci fiedi n the notification, regulate the imposition, assessm… — THE SIKKIM PANCHAYAT ACT, 1993

. ( I) The State Government may,ii1 the manner speci fiedi n the notification, regulate the imposition, assessment and collection of taxes , rates and fees under section 40 .

41 . ( I) The State Government may,ii1 the manner speci fiedi n the notification, regulate the imposition, assessment and collection of taxes , rates and fees under section 40 . (2) Subject to the provisions of th is Act orrules made thereunder, no person shall object ill respect of his liability to any assessment made or tax imposed under this Act .

Section 41