Section 128. Imposition of the tax

128. (1) A copy of the resolution passed by the 1[Zila Panchayat] under section 127 shall be submitted to the State Government. (2) Upon receipt of the copy of the resolution, the State Government shall notify in the Gazette the imposition of the tax from the date specified under section 127 and the imposition of a tax shall in all cases be subject to the condition that it has been so notified. (3) A notification of the imposition of a tax under sub-section (2) shall be conclusive proof that the tax has been imposed in accordance with the provisions of this Act.