Section 70. Procedure to impose taxes under section 66.

(1) A municipality may, at a special meeting, pass a resolution to propose the imposition of any 1[tax or fee] under section 66. (2) When such a resolution has been passed, the municipality shall publish a notice, specifying the class of persons or description of property proposed to be taxed, the amount or rate of the 1[tax of fee] to be imposed, and the system of assessment to be adopted. (3) Any inhabitant objecting to the proposed 1[tax or fee] may, within thirty days from the publication of the said notice, submit his objection in writing to the municipality, and the municipality shall at special meeting take his objection into consideration. (4) If the municipality decides to amend its proposals or any of them, it shall publish amended proposals, along with a notice indicating that they are in modification of those previously published for objections. (5) Any objections to the amended proposals which may be received within thirty days of their publication shall be dealt with in the manner prescribed in sub-section (3). (6) When the municipality has finally settled its proposals, it shall, if the proposed 1[tax or fee] falls under clauses (i) to clause (xvi) of sub-section (1) of section 66, direct that the 1[tax or fee] be imposed, and shall forward a copy of its order to that effect, to the Deputy Commissioner, Director and the Government. (7) If the proposed 1[tax or fee] falls under clauses (xvii) to (xix) of subsection (1) of section 66, the Deputy Commissioner shall submit the proposals and objections with his recommendations through the Director to the Government. (8) The Government on receiving proposals for taxation under sub-section (7) may sanction or refuse to sanction the same or return them to the municipality for further consideration. (9) When–– (a) a copy of order under sub-sections (6) and (7) has been received ; (b) a proposal has been sanctioned under sub-section (8), the 2[State Government] shall notify the imposition of the tax in accordance with such order or proposal, and shall in the notification specify a date not less than one month from the date of the notification, on which the 1[tax or fee] shall come into force. 3[(10) A tax or fee leviable shall come into force from such date as may be notified.] (11) A notification of the imposition of a 1[tax or fee] under this Act shall be conclusive evidence that the 1[tax or fee] has been imposed in accordance with the provisions of this Act.