Amendment status not verified — confirm the current text below against the official source.
Procedure for Imposing Taxes.— (1) The Corporation may, at a special meeting, bring forward a resolution to propose the imposition of any tax under section 104. (2) When such a resolution is passed the Corporation shall publish in accordance with the rules made under this Act, a notice, defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax to be imposed, and the system of assessment to be adopted. (3) Any person resident within the city and objecting to proposed tax may, within thirty days from publication of the said notice, submit his objection in writing to the Corporation and the Corporation shall at a special meeting take his object into consideration. (4) If the Corporation decides, to amend its proposal or any of them, it shall publish amended proposals, along with the notice indicating that they are in modification of those previously published for objection. (5) Any objections which may be received to the amended proposals within thirty days shall be dealt within the manner prescribed in sub-section (3). (6) The Corporation shall forward its final proposals to the State Government, which shall either refuse to sanction them or return them for further consideration, or sanction them without modification or with such modification not involving an increase of the rate to be proposed as it thinks fit. (7) Such sanction, if any, shall be published in the Gazette and the tax shall then come into force on such date as may be specified in that notification. (8) A notification of the imposition of a tax under this section shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act.