Section 134. Resolution of Municipality directing imposition of tax.

134. (1) Proposals have been sanctioned by the 1[Prescribed Authority] or the 2[State Government], 3[* * * *] the 2[State Government], after taking into consideration the draft rules submitted by the Municipality, shall proceed forthwith to make under section 296, such rules in respect of the tax as for the time being it considers necessary. (2) When the rules have been made the order of sanction and a copy of the rules shall be sent to the Municipality, and thereupon the Municipality shall by special solution direct the imposition of the tax with effect from a date to be specified in the resolution.