Section 140(1) in Telangana District Boards Act, 1955
(1)No tax shall be imposed under section 138 or 139 unless the Board shall, at a special meeting convened for that purpose, have passed a resolution proposing the imposition of such tax:Provided that in the case of the special tax leviable under section 138 and of the pilgrim tax leviable under clause (g) of sub-section (1) of section 139, no such resolution shall be valid unless passed by a majority of two-third of the whole number of members of the Board.
