(1) After the passing of the
special resolution referred to in section 108 the Municipality shall notify in the Official Gazette the imposition of the tax from the
appointed date.
(2) A notification of the imposition of a tax under subsection (1) shall be conclusive proof that the tax has been imposed
in accordance with the provisions of this Act:
Provided that-
(a) a tax leviable by the year-
(i) shall not come into force except on
one of the following dates viz., the
first day of April, the first day of
July, the first day of October, or the
first day of January in the official
year in which such notice is
published, and
(ii) if it comes into force on any day
other than the first April, it shall be
leviable by the quarter till the first
day of April then next ensuing;
(b) on or before the day on which a notice is issued
under this section, the Municipality shall
publish such further detailed rules as may be
required, prescribing the mode of levying and
recovering the tax therein specified, and the
dates on which it or the instalments, if any,
thereof shall be payable; and
(c) if the levy of a tax, or of a special portion of a
tax, has been sanctioned for a period only, the
levy shall cease at the conclusion of that period,
except so far as regards unpaid arrears which
may have become due during that period.
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