Section 131. Framing of preliminary proposals

131. (1) When a Municipality desires to impose a tax, it shall by special resolution frame proposals specifying - (a) the tax, being one of the taxes described in 1[sub-section (2)] of section 128, which it desires to impose ; (b) the persons or class of persons to be made liable, and the description of property or other taxable thing or circumstances in respect of which they are to be made liable, except where and in so far as any such class or description is already sufficiently defined under clause (a) or by this Act ; (c) the amount or rate leviable from each such person or class of persons ; (d) any other matter referred to in section 153, which the 2[State Government] requires by rule to be specified. (2) The Municipality shall also prepare a draft of the rules which it desires the 2[the State Government] to make in respect of the matters referred to in section 153. (3) The Municipality shall, thereupon, publish in the manner prescribed in section 94 the proposals framed under sub-section (1) and the draft rules framed under sub-section (2) along with a notice in the form set forth in schedule III.