Section 18. (1) Notwithstanding anything contained in section 16 or section 17, the Local Government may make rules

(4) Rules made under this section shall be published in the official Gazette. (2) A return delivered under rules made under clause (b) or clause (c) of sub-section (1) must state the period during which the income has actually accrued; and there must be added at the foot thereof a declaration that the income shown in the return is truly D 2 36 License-tax Amendment. [ACT II (Chapter III.—Assessment and Collection.—Sections 19-21.) truly estimated on all the sources therein mentioned, that it has actually accrued within the period therein stated, and that the person making the return has no other source of income. (3) When a Collector authorised in that behalf by rules made under clause (b) or clause (c) of sub-section (1) has caused a notice to be published or served under those rules, he shall not include any person to whom the notice applies in any list made under section 16 or serve a notice on him under section 17 until the time specified in the notice published or served under those rules has expired. 18. (1) Notwithstanding anything contained in section 16 or section 17, the Local Government may make rules— (a) authorising or directing a Collector in specified cases, or classes of cases, to include in a list Notices to persons with incomes of two thousand rupees and upwards. Power to modify ordinary procedure in special cases. 1886.] License-tax Amendment. 35 (Chapter III.—Assessment and Collection.—Section 18.) list under section 16 any person who is liable to be served with a notice under section 17 instead of or in addition to serving him with such a notice, and to serve a notice under section 17 on any person liable to be included in a list under section 16 instead of or in addition to including him in such a list; (b) authorising the Collector in any specified town or place to cause a general notice to be published, inviting every person chargeable under Part IV to deliver or cause to be delivered to the Collector, within a time specified in the notice, a return, in a prescribed form published with the notice, of his income during the year ending on the day on which his accounts have been last made up, or, if his accounts have not been made up within the year ending on the thirty-first day of March in the year immediately preceding that for which the assessment is to be made, then of his income during the year ending on the said thirty-first day of March; (c) authorising the Collector in any presidency-town to cause a special notice to be served on any person chargeable under Part IV, inviting him to deliver or cause to be delivered to the Collector, within a time specified in the notice, a return, in a prescribed form accompanying the notice, of his income computed in the manner described in clause (b) of this sub-section.