- A
Municipality, before imposing a tax under section 103 shall
observe the following preliminary procedure namely: -
(a) it shall, by resolution passed at a general meeting, select
for the purpose one or other of the taxes specified in section 103, and prepare a draft of the rules prescribing
the tax and shall in such rules specify-
(i) the classes of persons or of property or of both
which the Municipality proposes to make
liable, and any exemptions which it proposes to
make,
(ii) the amount or rate at which the Municipality
proposes to assess each such person or class of
persons,
(iii) in the case of a rate on buildings or lands or
both, the basis for each class of the valuation
on which such rate is to be imposed, and
(iv) all other matters which the State Government
may require to be specified therein;
(b) when such resolution has been passed the Municipality
shall publish the draft rules so prepared with a notice in
the form set forth in the First Schedule;
(c) any inhabitant of the Municipality objecting to the
imposition of the said tax or to the amount or rate
proposed or to the classes of persons or property to be
made liable thereto or to any exemption, proposed may,
within one month from the publication of the said
notice, send his objection in writing to the Municipality
and the Municipality shall take all such objections into
consideration, or shall authorize a committee to
consider the same and report thereon, and, unless it
decides to abandon the proposed tax, shall by special
resolution direct the imposition of the tax with effect
from a date to be specified in the resolution.
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