(1)A committee may, at a special meeting, pass a resolution to propose the imposition of any tax under section 70.(2)When such a resolution has been passed, the committee, shall publish a notice, defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax to be imposed, and the system of assessment to be adopted.(3)Any inhabitant objecting to the proposed tax may, within thirty days from the publication of the said notice, submit his objection in writing to the committee; and the committee shall at a special meeting take his objecting into consideration.(4)If the committee decides to amend its proposals or any of them, it shall publish amended proposals, alongwith a notice indicating that they are in modification of those previously published for objection.(5)Any objections to the amended proposals which may be received within thirty days of their publication shall be dealt with in the manner prescribed in sub-section (3).(6)When the committee has finally settled its proposals, it shall, if the proposed tax falls under clause (i) to clause (xiv) of sub-section (1) of section 70, direct that the tax be imposed, and shall forward a copy of its order to that effect through the Deputy Commissioner, to the State Government and if the proposed tax falls under any other provision, it shall submit its proposals together with the objection, if any, made in connection therewith to the Deputy Commissioner.(7)If the proposed tax falls under clause (xv) or sub-section) (1) of Section 70, the Deputy Commissioner shall submit the proposals and objections with his recommendation to the State Government.(8)The State Government on receiving proposals for taxation under sub- section (2) may sanction or refuse to sanction the same, or return them to the committee for further consideration.(9)When -(a)a copy of order under sub-sections (6) and (7) has been received; or(b)a proposal has been sanctioned under sub-section (8), the State Government shall notify the imposition of the tax in accordance with such order or proposal and shall in the notification specify a date not less than one month from the date of the notification, on which the tax shall come into force.(10)A tax leviable by the year shall come into force on the first day of January or on the first day of April or on the first day of July or on the first day of October in any year, and if it comes into force on any other day then the first day of the year by which it is leviable shall be leviable by the quarter till the first day of such year then next ensuing.(11)A notification of the imposition of a tax under this Act shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act.
