Publication of bye-laws relating to taxes, with notice

The bye-laws referred to in sections 105 and 106, 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. The notice shall specify the date on which such bye-laws shall come into force. Such date shall, 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 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. (b) If the levy of a tax, or a portion 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 regards recovery of arrears which may have become due during that period.