Section 198 in Greater Hyderabad Municipal Corporation Act, 1955
198. Notice regarding levy of Taxes.
(1)Before the Corporation passes any resolution imposing a tax specified in sub-section (1) of section 197 for the first time or at a new rate it shall direct the Commissioner to publish a notice in the *Telangana Gazette and in the local newspaper of its intention to do so and fix a reasonable period not being less than one month from the date of publication of such notice in the *Telangana Gazette for submission of objections. The Corporation may, after considering the objections, if any, received within the period specified, determine by resolution to levy the tax. Such resolution shall specify the rate at which, the date from which and the period of levy, if any, for which, such tax shall be levied:[Provided that the Corporation shall, subject to the instruction given by the State Property Tax Board referred to in section 197-A, by resolution determine that the tax on lands and buildings specified in item (a) of clause (i) of subsection (1) of section 197 shall be levied.] [Added by Act No.6 of 2012.](2)When the Corporation shall have determined to levy any tax for the first time or at a new rate, the Commissioner shall publish a notice in the manner laid down in sub-section (1) specifying the date from which, the rate at which, and the period of levy, if any, for which, such tax shall be levied:Provided that if the Corporation is indebted to the Government, the rates of the taxes already levied shall not be reduced without the sanction of the Government.
