Method of imposition

(1) If the Panchayat resolves to impose tax under Section 39, it shall proclaim and purport of the resolution for the information of the person concerned and invite their objections either by beat of drum or by written notices affixed to some conspicuous places in its area or by both, within a fortnight from date of such proclamation. The resolution shall be considered along with the objections received at a meeting to be held for the purpose. If it is decided to impose the tax or