Section 140. Rules as to assessment, collection or other matter

140. The following matters shall be governed by rules except in so far as provisions therefor is made by this Act, namely - (a) the assessment and collection of taxes ; (b) the prevention of evasion of taxes ; (c) the system on which refunds shall be allowed and paid ; (d) the fees for notice demanding payments on account of tax on Circumstances and Property and for the execution of warrants of distress ; (e) the rates to be charge for maintaining livestock 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.