Section 118. Procedure subsequent to framing proposals

- (1) Any person ordinarily residing or carrying on business in the district within which the Board desires to impose a tax may, within thirty days from the publication of the said notice, submit to the Board an objection in writing to all or any of the proposals framed under the preceding section, and the Board shall take any objection so submitted into consideration and pass order thereon by special resolution. (2) If the Board decides to modify its proposals or any of them it shall publish modified proposals and (if necessary) revised draft rules, along with a notice indicating that the proposals and rules (if any) are in modification of proposals and rules previously published for objections. (3) Any objection which may be received to the modified proposals shall be dealt with in the manner prescribed in sub-section (1).