(1) No tax shall be imposed under section 138 or 139 unless the Board shall, at a special meeting convened for that purpose, have passed a resolution proposing the imposition of such tax:
Provided that in the case of the special tax leviable under section 138 and of the pilgrim tax leviable under clause (g) of sub-section (1) of section 139, no such resolution shall be valid unless passed by a majority of twothird of the whole number of members of the Board.
(2) When such a resolution has been passed, the Board shall publish in the manner prescribed, a notice defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax to be imposed and the system of assessment to be adopted.
(3) Any inhabitant of the district objecting to the proposed tax may, within sixty days from the publication of the notice, submit his objection in writing to the Board.
Procedure in imposing taxes.
[Act No.I of 1956] 79
(4) The Board shall take the proposals and all objections received thereto into consideration at a special meeting and may modify the proposals so as not to affect their substance, and may then forward them to the Government along with the objections received its decisions thereon and its reasons therefor. If the Board decides to modify the proposals so as to affect their substance, it shall publish them again in the manner prescribed in sub-section
(2).
(5) The Government on receiving such proposals may sanction or refuse to sanction them or sanction them subject to such modifications as it may deem fit, or return them to the Board for further consideration.
(6) No modification affecting the substance shall be made under sub-section (5) unless and until the modification has been accepted by the Board at a special meeting.
(7) If any proposals for taxation have been sanctioned under sub-section (5), the Government may, by notification, direct the imposition of the tax as sanctioned from such date as may be specified in such notification and thereupon the tax shall come into effect as from the date so specified.
(8) A notification of the imposition of a tax under this section shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act.