(1) All resolutions sanctioned under section 96 with all modifications subject to which the sanction is given, shall be published by the municipal council in the¹[prescribed manner] and in the²[municipal area] for which they are prescribed together with a notice reciting the sanction and the date and number thereof, and the tax as prescribed by the resolution so published shall, from a date which shall be specified in such notice and which shall not be less than one month from the publication of such notice, be imposed accordingly, and the proceeds thereof shall be applied by the municipal council in accordance with all conditions, if any, subject to which under section 96 the sanction was given:

Provided that, --

(a) a tax leviable by the year, -

(i) shall not come into force except on one of the following dates, namely, the first day of April-the first day of July-the first day of October- the first day of January, in the official year in which such notice is published, and

(ii) if it comes into force on any date other than the first day of April shall be leviable by the quarter till the first day of April then next ensuing;

(b) on or before the day on which a notice is issued under this section, the municipal council shall publish such further details as may be required, as regards the dates on which the tax or the installments, if any, thereof, shall be payable;

(c) if the levy of a tax, or of a special portion of a tax, has been sanctioned for a fixed period only, the levy shall cease at the conclusion of that period, except in regard to the unpaid arrears which may have become due during that period.

(2) The publication of a notice under this section shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act and the rules made there under.

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

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