State Act

The Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

111. Local publication of bye-laws relating to taxes, with notice.— 4[The bye-laws referred to in sections 109 and 110, as sanctioned and published in the Official Gazette, shall be displayed by the Council on its notice board in the municipal office. The Council shall also publish a notice in the prescribed from in local news paper informing the inhabitants of the municipal area of the subject matter of the bye-laws so displayed and the date on which they shall come into force. Such date shall, however, be not less than thirty days from the date of publication of such notice:] Provided that,— (a) a tax leviable by the year shall not come into force except on one of the following days, namely the first day of April, the first day of July, the first day of October or the first day of January in the year; and if it comes into force on any day other than the first day of April, it shall be leviable by the quarter till the first day of April then next ensuing. (b) if levy of a tax, or a portion of a tax, has been sanctioned for a fixed period only, the levy shall cease at the conclusion of that period, except so far as regards recovery of arrears which may have become due during that period.