Section 16

(5) The list, or such part or parts thereof as the Collector thinks fit, with the notification prefixed thereto, shall be further published in such manner as the Local Government may consider to be best adapted for giving information to all persons concerned. (4) The list so filed shall be open to inspection at all reasonable times without any payment. (6) The list to be prepared in each year may be the list of the previous year with such amendments as the Collector finds to be necessary. (2) The list shall be in the prescribed language or languages, and shall state in respect of every such person the following particulars, namely:— (a) his name, and the source or sources of the income in respect of which he is chargeable; (b) the year or portion of the year for which the tax is to be paid; (c) the D Collector to determine persons chargeable. Mode of making as- sessment. List of incomes under two thousand rupees. 34 License-tax Amendment. [ACT II (Chapter III.—Assessment and Collection.—Sections 17-18.) (c) the place or places; district or districts, where the income accrues; (d) the amount to be paid; and (e) the place where, and the person to whom, the amount is to be paid. (3) The list shall be filed in the office of the Collector, with a notification prefixed thereto requiring every person mentioned in the list to pay, within sixty days from a date specified in the notification, the amount stated in the list as payable by him, or to apply to the Collector, within thirty days from that date, to have the assessment reduced or cancelled. 16. (1) The Collector shall in each year prepare a list of the persons chargeable under Part IV whose annual income does not, in his opinion, amount to two thousand rupees.