Section 159(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(1)Every Zilla Parishad shall, before imposing a tax or fee by resolution passed at a meeting of the Parishad,-(a)select a tax or fee which may under section 157 be imposed; and(b)approve rules describing the tax or fee selection; and(c)in such resolution and in such rules, specify-(i)the class or classes of persons or of property, or of both, which the Zilla Parishad desires to make liable, and any exemptions which it desires to give (including the circumstances or principles on which exemption can be given);(ii)the amount for which, or the rate at which, it is desired to make such classes liable; and(iii)all other matters which the State Government may require to be so specified.
