Section 123. Framing of preliminary proposals for imposition of tax

IMPOSITION OF TAXES 123. (1) When a 1[Zila Panchayat] desires to impose a tax, it shall, by special resolution, frame proposals specifying - (a) the tax, being one of the taxes described in section 119 which it desires to impose ; (b) the persons or class of persons to be made liable and the description of the property or other taxable thing or circumstance 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 livable from each such person or class of persons ; (d) any other matter referred to in section 140 which the State Government requires by rule to be specified. (2) The 1[Zila Panchayat] shall also prepare a draft of the rules which it desires the State Government to make in respect of the matters referred to in section 140. (3) The 1[Zila Panchayat] shall, thereupon, publish in the manner Prescribed by rules the proposals framed under sub-section (1) and the draft rules framed under sub-section (2) along with a notice in such form as the 1[Zila Panchayat] may, by regulation, prescribe.