Amendment status not verified — confirm the current text below against the official source.
Discretionary t a x when sanctioned not to be abolised without previous sanction of Government.--- After the bye-laws in respect of any discretionary tax are sanctioned by the Government under &he last preceding section, such tax shall be brought into force on or after a date to be specified by the Government in its sanction. Such a tax shall not then t the previ tion of the ~Gover nmen ication of bye-laws relating to taxes, with notice.--- The bye-laws referred to in sections 105 and 186, as sanctioned and published in the Official Gazette by the Government, shall be republished by the Council in a local newspaper with a notice in the prescribed form. he notice shall specify the date on w ye-laws shall coqe into force. Such da however, not be less than thirty days from the date of publication of such notice: Provided that --- (a) a tax leviable by the year shall not come into force except on one of the following days, namely, the first day of April, the first day of July, the first day of October or the first day of January in 1 c . any year; and if it comes into force on any ! I : -do: day other than the first day of April, it <-. I. shall be leviable by the quarter till the s first day of April than next ensuing. (b) If the levy of a tax, or a portion : * : ; & : P -r of a tax, has been sanctioned for a fixed period only, the levy shall. cease at the conclusion of that period, except so far as : r regards recovery of arrears which may have . 2 ' : . become due during that period. :- .!:sf;,; l@8. Council may vary. rates of &ax within prescribed lihits. -- (11 Notwithstanding any rule, bye-law or resolution specifying the amount or rate at which a tax is leviable, a Council may, by a resolution passed. at a special mqeting, decide to increase or reduce the amount or rate at which such tax. is leviable and to that extent the Lye-laws already sanctioned by the Government shall be deemed :to have been suitably amended with effect from the date specified-in the notice referred to under sub- section (2): Provided that---- (a) .such increase- or reduction shall be within the maximum and minihum limits fixed in respeetof such. tax under the rules; 4b) -such increaseor. reduction shall not exceed ten per centum of the amount dl rate at which such tax was leviable during the precediag-official year. . , (2) When a.Counci1 has by a resolution decided to increase or reduce the amountor rate at which any tax is leviable, the Council shall publish in the municipal area the resolution together with notice specifying a date, which shall not be less than thirty days from the date of .publication cf such notice, from which the amount or rate at which any tax is leviable shall be increased or reduced. The tax at the amount or rate so increased or reduced shall be leviable from the date specified in such notice. (2h Assessment and liability to tax on buildings and lands.