Section 119 in The Coimbatore City Municipal Corporation Act, 1981
119. Notification of new taxes.
- When the council shall have determined subject to the provisions of sections 117 and 118 to levy any tax for the first time or at a new rate, the Commissioner shall forthwith publish a notification in the District Gazette and by beat of drum specifying the rate at which, the date from which and the period, if any, for which such tax shall be levied.
