A municipal council before imposing a tax shall observe the following preliminary procedure:--

(a) it shall, by resolution passed at a general meeting, select for the purpose one or other of the taxes specified in section 94 and in such resolution specify so far as may be applicable, --

(i) the classes of persons or of property or of both which the municipal council proposes to make liable, and any exemptions which it proposes to make;

(ii) the amount or rate at which the municipal council proposes to assess each such class;

¹ [(iii) x x x]

(b) when such resolution has been passed, the municipal council shall publish in the ² [prescribed manner], a notice of such resolution in the prescribed form;

(c) any inhabitant of the ³ [municipal area] objecting to the imposition of the said tax or to the amount or rate proposed, or to the classes of persons or property to be made liable thereto or to any exemptions proposed, may, within one month from the publication ¹ [x x x] of the said notice, send his objection in writing to the municipal council; the municipal council shall take all such objections into consideration, or shall authorise a committee to consider the same and report thereon and unless it decides to abandon the proposed tax, shall submit such objections with its opinion thereon and any modifications proposed in accordance therewith, together with a copy of the notice aforesaid to the Government.

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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.

2. Substituted by Act 83 of 1976 w.e.f. 8.12.1976.

3. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.