Publication of resolution with notice

The corporation shall by a resolution passed at a general meeting levy any tax specified in section 142 or any cess in section 143 specified in section and in such resolution specify the classes of persons or properties which shall be made liable and the amount or rate at which the tax or cess shall be levied. When such a resolution has been passed the corporation shall publish a notice of such resolution in the notice board of its office and by advertisement in local newspapers. The publication of such notice shall be conclusive evidence that the tax or cess has been imposed in accordance with the provisions of this Act and the rules made thereunder.