Council may vary rates of tax within prescribed limits

Infrastructure1994314 sections

Statutory text

(1) 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 meeting, decide to increase or reduce the amount or rate at which such tax is leviable and to that extent the bye-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 minimum limits fixed in respect of such tax under the rules; (b) such increase or reduction shall not exceed ten per centum of the amount or rate at which such tax was leviable during the preceding official year. (2) When a Council has by a resolution decided to increase or reduce the amount or 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 of such.

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