Section 108(c) in Rajasthan Municipalities Act, 2009
(c)any inhabitant of the Municipality objecting to the imposition of the said tax or to the amount or rate proposed or to the classes of persons or property to be made liable thereto or to any exemption, proposed may, within one month from the publication of the said notice, send his objection in writing to the Municipality and the Municipality shall take all such objections into consideration, or shall authorize a committee to consider the same and report thereon, and, unless it decides to abandon the proposed tax, shall by special resolution direct the imposition of the tax with effect from a date to be specified in the resolution.