(2) Upon receipt of the copy of the resolution the 2[State Government], or 1[Prescribed Authority] as the case may be, shall notify in the 2[Official Gazette], 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.
Source footnotes
1. Subs. for (Commissioner) by sec. 60 of U. P. Act VII of 1949.2. Subs. by A. O. 1950 for (Provl. Govt.), which had been subs. by the A. O. 1937 for (secretary of State in Council).
3. Subs. for (Gazette) by the A. O. 1937.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Declaration and definition of municipalities and cities.Section 3A · Municipality for every transitional area and smaller urban areaSection 3B · Constitution and composition of Ward CommitteeSection 4 · Procedure preliminary to issue notificationSection 5 · Effect of including area in Transitional area or smaller urban areaSection 5-A · Director of Local Bodies.India Code, Government of India. Text fetched 24 Oct 2026. Source metadata reports last modification: 2025-12-02. Check the linked official text and subsequent notifications when applying a provision.