(1) After the passing of the special resolution referred to in Section 108 the Municipality shall notify in the Official Gazette the imposition of the tax from the appointed date.
(2) A notification of the imposition of a tax under sub-Section (1) shall be conclusive proof that the tax has been imposed in accordance with the provisions of this Act:
Provided that
(a) a tax leviable by the year
(i) shall not come into force except on one of the following dates viz., the first day of April, the first day of July, the first day of October, or the first day of January in the official year in which such notice is published, and
(ii) if it comes into force on any day other than the first April,. it shall be leviable by the quarter till the first day of April then next ensuing;
(b) on or before the day on which a notice is issued under this Section, the Municipality shall publish such further detailed rules as may be required, prescribing the mode of levying and recovering the tax therein specified, and the dates on which it or the instalments, if any, thereof shall be payable; and
(c) if the levy of a tax, or of a special portion of a tax, has been sanctioned for a period only, the levy shall cease at the conclusion of that period, except so far as regards unpaid arrears which may have become due during that period.