Section 98A in Chennai City Municipal Corporation Act, 1919
98A. [ Powers of control of State Government. [Inserted by section 53 of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]
(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.(2)When the council shall have determined to levy any tax or duty for the first time or at a new rate, the commissioner shall forthwith publish a notice in the manner laid down in sub-section (1) specifying the date from which, the rate at which and the period of levy, if any, for which such tax or duty shall be levied.(3)Any resolution abolishing an existing tax or duty or reducing the rate at which any tax or duty is levied shall not be carried into effect without the sanction of the [State Government] [Substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950.], but such sanction shall not be necessary for a resolution reducing the rate at which property tax is levied:(4)Where any resolution under this section has taken effect for a particular year, no proposal to alter the rates or the date fixed in such resolution so far as that year is concerned shall be taken into consideration by the council without the sanction of or a direction from the State Government.]The Property Tax
