Section 118 in The Madurai City Municipal Corporation Act, 1971
118. Notification of new taxes.
- When the council shall have determined subject to the provisions of sections 115 to 117 to levy any tax for the first time or at a new rate, the Commissioner shall forthwith publish a notification in the District Gazette and by beat of drum specifying the rate at which, the date from which and the period, if any, for which such tax shall be levied.
