Section 109(a) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(a)it shall, by resolution passed at a special meeting, select for the purpose one or other of the taxes specified in that section and approve the bye-laws concerning the tax selected, and in such bye-laws specify -(i)the classes of persons or of property or of both, which the Council proposes to make liable, and any exemptions which it proposes to make;(ii)the amount or rate at which the Council proposes to assess each such class;(iii)the mode of levying and recovering the tax and the dates on which it or instalments (if any) thereof shall be payable;(iv)all other matters which the State Government by rules made in this behalf may require to be specified therein;
