Provided that the Government may, at any time, after giving an opportunity to the Panchayat concerned to explain, cancel or modify any tax or fee imposed under this section.

Procedure in imposing taxes Procedure in imposing taxes.--(1) A Panchayat may at a special meeting pass a resolution proposing the imposition of any tax or fee under Section 54.

1. (2) When such a resolution has been passed, the Panchayat shall publish a notice in the Gazette and display it in a conspicuous place or places in the Panchayat area defining the class of person or description of property proposed to be taxed, the amount or rate of the tax or fee to be imposed and the system of assessment to be adopted.
2. (3) Any inhabitant objecting to the proposed tax or fee may, within thirty days from the publication of the said notice, submit his objection in writing to the Panchayat and the Panchayat shall at a special meeting take his objection into consideration.
3. (4) If the Panchayat decides to amend its proposals or any of them, it shall publish its amended proposals together with a notice indicating that they are in modification of those previously published for objections.
4. (5) If no objection to the proposed tax is received within the said period of thirty days or all such objections as received as aforesaid are deemed insufficient, the Panchayat shall submit its proposals for the imposition of taxes or fees as the case may be and on the approval of such sanctioned taxes and fees to the prescribed authority publish the same in the Government Gazette and shall display it in conspicuous places in the Panchayat area specifying the date from which the taxes and fees so imposed shall come into force.
5. (7) A notification in the Gazette of the imposition of tax under this Act shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act.