Resolution of Zila Panchayat directing imposition of tax, taxation, procedure for altering taxes, altered or modified procedure in respect of certain taxes, exemption

Resolution of Zila Panchayat directing imposition of tax, taxation, procedure for altering taxes, altered or modified procedure in respect of certain taxes, exemption (1) Upon receipt of the copy of the rules sent under the preceding section, the Zila Panchayat shall by special resolution direct the imposition of the tax with effect from a date, to be specified in the resolution, not less than six weeks from the date of such resolution. (2) A copy of the resolution passed by the Zila Panchayat shall be submitted to the State Government. (3) Upon receipt of the copy of the resolution, the State Government shall notify in the Gazette the imposition of tax from the date specified under sub section (1) and the imposition of a tax shall in all cases be subject to the condition that it has been so notified. (4) A notification of the imposition of a tax under sub section (3) shall be conclusive proof that the tax has been imposed in accordance with the provisions of this Act. (5) The procedure for abolishing or suspending a tax, or for altering a tax in respect of the subjects referred in clauses (b) and (c) of sub section (1) of section 167 shall, be the same as prescribed for the taxation. (6) Notwithstanding anything contained in the foregoing provisions, the State Government may, by rule, prescribe such other or modified procedure for the imposition and alteration of any tax mentioned in clause (a) of sub section (1) of section 123, as it may deem fit. (7) (i) A Zila Panchayat may exempt, for a period not exceeding one year, from the payment of a tax or any part of it, imposed under this Act, any person who is, in its opinion, by reason of poverty, unable to pay the tax and may renew the same exemption as often as it deems necessary. (ii) A Zila Panchayat may, by a special resolution confirmed by the prescribed authority, exempt from the payment tax or any part of it, imposed under this Act, any person or class of person or any property or its part. (iii) The State Government may, by order, exempt from the payment of tax, or any part of it, imposed under this Act, any person or class of person or any property or its part. (8) The right to approve and sanction a proposal, by the Gram Panchayat of district to impose any tax or charges or user charges mentioned in section 46 of the Act and right to sanction the bye-laws under section 29 and 106 of the Act for any Gram panchayat then the district shall vest in the Zila panchayat of the district from fix date.