(1) When the Municipality determines to levy any tax for the first time or revising at a new rate, in accordance with the provisions of this Act, or rules and regulations made thereunder, the Commissioner shall forthwith publish in the prescribed manner the rate at which, the date from which and the period of levy, if any, for which such tax shall be levied.
(2) The Municipality subject to sub-section (1) shall publish a notice in the District Gazette, or in one newspaper in the vernacular language of the locality having wide circulation and on the notice board of the Municipal office and in such other conspicuous place.
[Act No. 11 of 2019] 79
90. Any person or officer as entrusted by the Municipality with the collection of sums due to the Municipality, shall be liable for the loss, waste, miscalculation or misappropriation of any money or other property owned or vested in the Municipality, where such loss, waste, miscalculation or misappropriation is a direct consequence of his neglect or misconduct shall be subjected to any disciplinary action without prejudice to any civil or criminal proceedings.
91. Subject to compliance with the directives from the Government in this regard, the Municipality may write-off any tax, fee or other amount, due to it, under a contract or otherwise, or any sum payable in connection therewith, if, in its opinion, such tax, fee, amount or sum is irrecoverable.