Section 115 in The City of Nagpur Corporation Act, 1948
115. Procedure for imposing taxes.
(1)The Corporation may, at a special meeting, bring forward a resolution to propose the imposition of any lax under section 114.(2)When such a resolution has been passed the Corporation shall publish in accordance with the rules made under this Act, a notice, defining the class of persons or description of property proposed to be taxed, the amount or rate of tax to be imposed, and the system of assessment to be adopted.(3)Any person resident within the City and objecting to the proposed tax may, within thirty days from the publication of the said notice, submit his objection, in writing to the Corporation and the Corporation shall at a special meeting take his objection into consideration.(4)If the Corporation decides to amend its proposals or any of them, it shall publish amended proposals, along with a notice indicating that they are in modification of those previously published for objection.(5)Any objections which may be received to the amended proposals within thirty days shall be dealt within the manner prescribed in sub-section (3).(6)The Corporation shall forward its final proposals to the State Government, which shall either refuse to sanction them or return them for further consideration, or sanction them without modification or with such modification not involving an increase of the rate to be proposed as it thinks fit.(7)Such sanction, if any, shall be published in the Gazette and the tax shall then come into force on such date as may be specified in that notification.(8)A notification of the imposition of a tax under this section shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act.The Property [Taxes] [This word was substituted for the word 'Tax' by Maharashtra 13 of 1992, Section 12.]-Imposition of Property [Taxes] [This word was substituted for the word 'Tax' by Maharashtra 13 of 1992, Section 12.]
