72. Procedure regarding taxes which committee shall impose.
(1)A committee, at a special meeting, shall pass a resolution, within a period of thirty days from the date of publication of notification under section 69, directing the imposition of tax with effect from the date to be fixed in the resolution. If the committee fails to pass such a resolution within the aforesaid period, the resolution in this behalf shall be deemed to have been passed by the committee on the expiry of the period of said thirty days.(2)After the resolution is passed or deemed to have been passed under sub- section (1), the State Government shall notify in the Official Gazette the imposition of the tax from the appointed date.
