Section 124. Rules as to assessment, collection and other matters

- The following matters shall be governed by rules except in so far as provision therefor is made by this Act, namely: - (a) the assessment and collection of taxes; (b) the prevention or evasion of taxes; (c) the system on which refunds shall be allowed and paid; (d) the fees for notice demanding payments on account of a tax on circumstances and property and for the execution of warrants of distress; (e) the rates to be charged for maintaining live-stock distrained; and (f) any other matter relating to taxes in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the State Government, necessary.