Procedure in imposing taxes.

(1) Every Municipality imposing any tax shall, before the procedure observe prescribed in this section. (2) The Municipality shall, by a resolution passed at a special meeting frame proposals specifying the following particulars, namely :- (a) the nature of the tax having regard to the provisions of section 80: (b) the persons or class of persons on whom, and the description of property or other taxable things or the circumstances in respect of which, the tax is proposed to be levied; (c) the amount or scale of the tax; (d) the rules regulating the levy of the tax; and (e) any other matter which the Administrator may by general or special order require to be specified. (3) The Municipality shall publish the proposals in such manner as may be prescribed by the Administrator and shall also publish a notice inviting the objections and suggestions in writing of the persons likely to be affected by such proposals, within a period of not less than one month of the date of such publication. (4) After the expiry of the period referred to in sub-section (3), the Municipality shall at a special meeting, take into consideration the objections and suggestions of the aforesaid persons received (if any) and shall then either confirm its resolution referred to in sub-section (2) with or without modification, amendment or alterations, or abandon such resolution. (5) When a resolution has been affirmed by the Municipality under sub-section (4), it shall be presented to the Administrator who may -- (a) give his approval to the resolution after making any change, its form which appears to him to be necessary; or (b) refuse to give his approval to the resolution; or (c) return the resolution to the Municipality for reconsideration in the light of such suggestions as may be made by him. (6) If the Administrator gives his approval to his resolution, he shall notify the resolution together with any rules which he may make under section 203 in respect of the tax and shall also specify a date, not earlier than three months from the date of such notification, from which the tax shall come into force and be levied; Provided that a tax leviable by the year shall not come into force except on the first day of January, April, July or October in any year: and if it comes into force on any day other than the first day of April, it shall be leviable by the quarter till the first day of April then next ensuing. (7) When the Administrator refuses to give his approval to a resolution, it shall be returned to the Municipality. (8) When the Administrator returns a resolution to the Municipality, the Municipality may either abandon such resolution or may, after reconsideration, amend, alter or vary such resolution; and the resolution so amended, altered or varied shall be presented to the Administrator and be disposed of by him in the manner provided in sub-section (5). (9) The procedure prescribed in this section shall apply to any proposal to increase or decrease the amount of, to extend or curtail the scope or effect of any tax. (10) A notification under sub-section (6) in respect of a tax shall be conclusive evidence that such tax has been imposed in accordance with the provisions of this Regulation.