Section 98A(1) in Chennai City Municipal Corporation Act, 1919
(1)Before the council passes any resolution imposing a tax or duty for the first time, it shall direct the commissioner to publish a notice in the [Official Gazette] and in the local newspapers of its intention and fix a reasonable period not being less than one month from the date of publication of such notice in the [Official Gazette] [Substituted for the words Fort St. George Gazette by the Adaptation Order of 1937.] for submission of objections. The council may, after considering the objections, if any, received within the period specified, determine by resolution to levy the tax or duty. Such resolution shall specify the rate at which, the date from which and the period of levy, if any, for which such tax or duty shall be levied.
