Framing of proposals for imposition of tax

Framing of proposals for imposition of tax (1) When a Zila Panchayat desires to impose a tax, it shall, by special resolution, frame proposals specifying- (a) the tax, being one of the taxes described in section 179 which it desires to impose ; (b) the persons or class of persons to be made liable and the description of the property or other taxable thing or circumstance in respect of which they are to be made liable, except where and in so far as any such as or description is already sufficiently defined under clause (a) or by this Act ; (c) the amount or rate leviable from each such person or class of persons; (d) any other matter referred to in section 126 which the State Government requires by rule to be specified. (2) The Zila Panchayat shall also prepare a draft of the rules which it desires the State Government to make in respect of the matters referred to in section 128. (3) The Zila Panchayat shall, thereupon, publish in the manner prescribed by rules the proposals framed under sub-section (1) and the draft rules framed under sub-section (2) alongwith a notice in such form as the Zila Panchayat may, by regulation, prescribe.