Section 106 in Karnataka Municipal Corporations Act, 1976
106. [ Publication of resolution with notice. [Section 106 substituted by Act 32 of 2003 w.e.f. 20.8.2003.]
- A corporation shall by a resolution passed at a general meeting levy any tax specified in section 103 and in such resolution specify the classes of persons or properties which shall be made liable and the amount or rate at which the tax shall be levied. When such a resolution has been passed the corporation shall publish a notice of such resolution in the notice board of its office and by advertisement in local newspapers. The publication of such notice shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act and the rules made thereunder.]
