Section 118 in The Coimbatore City Municipal Corporation Act, 1981
118. Powers of control of Government.
- Any resolution of the council determining to levy a tax shall specify the rate at which and the date from which any such tax shall be levied:Provided that before passing a resolution imposing a tax for the first time or increasing the rate of an existing tax, the council shall publish a notice in at least one Tamil Newspaper and on the notice board of the municipal office and in such other places within the City as may be specified by the council and by beat of drum, of its intention, fix a reasonable period not being less than one month for submission of objections and consider the objections, if any, received within the period specified:Provided further that any resolution abolishing an existing tax or reducing the rate at which a tax is levied shall be immediately reported to the Government and in cases where there is any outstanding loan due from the corporation to the Central or to any such State Government or to the public or to any other local authority, such abolition or reduction shall not be carried into effect without the sanction of the Government:Provided also that, where any resolution under this section has taken effect for a particular half-year, no proposal to alter the rates or date fixed in such resolution so far as that half-year is concerned shall, without the sanction of or direction from, the Government be taken into consideration by the council.
