Section 159 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
159. Procedure of Zilla Parishad preliminary to imposing tax.
(1)Every Zilla Parishad shall, before imposing a tax or fee by resolution passed at a meeting of the Parishad,-(a)select a tax or fee which may under section 157 be imposed; and(b)approve rules describing the tax or fee selection; and(c)in such resolution and in such rules, specify-(i)the class or classes of persons or of property, or of both, which the Zilla Parishad desires to make liable, and any exemptions which it desires to give (including the circumstances or principles on which exemption can be given);(ii)the amount for which, or the rate at which, it is desired to make such classes liable; and(iii)all other matters which the State Government may require to be so specified.(2)When such a resolution has been passed, the Zilla Parishad shall publish the rules with a notice in the form set out in the Fifth Schedule.(3)Any inhabitant of the District objecting to the imposition of the said tax or fee, or to the amount or rate proposed, or to the class of persons or property to be made liable therefore, or to any exemptions proposed, may, within one month from the publication of the said notice, send his objections in writing to the Zilla Parishad; and the Zilla Parishad shall take all such objections into consideration, or shall authorize a Committee of its Councillors to consider and report on them.(4)The Zilla Parishad shall take the proposals and all objections received thereto or the report of the Committee, if any, into consideration at a meeting and may sanction the rules with or without modification.
