Procedure in imposing taxes

Procedure in imposing taxes.—(1) A Committee may, at a special meeting, pass a resolution proposing the imposition of any tax or fee under section 24.

1. (2) When such a resolution has been passed, the Committee shall publish a notice in the Government Gazette and in such other manner as may be prescribed, describing the property or person 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 30 days from the publication of the said notice, submit his objection in writing to the Committee and the Committee shall, at a meeting, take his objection into consideration.
3. (4) If a Committee decides to modify or alter the tax or fee, it shall publish a notice indicating that they are in modification of those published for inviting objections.
4. (5) If no objection to the tax or fee is received within the said period, the Committee shall, after taking into consideration as aforesaid, submit its proposal to the Government with the objections received as aforesaid.
5. (6) When any proposal of a Committee has been sanctioned by the Government, the Government shall notify the imposition of the tax or fee and shall in the notification specify a date on which the tax or fee shall come into force.
6. (7) A notification in the Government Gazette of the imposition of a tax or fee under this Act shall be conclusive evidence that the tax or fee has been imposed in accordance with the provisions of this Act—
   • (a) a description of the property described for its identification ;
   • (b) An assessment list when confirmed by the Committee shall not be subject to revision except upon objection under sub-section
7. (3) or in pursuance of an order under the provisions of section 31.