Section 45. (1) A municipal committee may resolve, at a special meeting, to propose the imposition of any tax under section 41, 42, 43 or 44

(2) When 200 Burma Municipalities. [ACT XVII (Chapter IV (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV.—Taxation.—Section 45.) (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV (5) The Local Government, on receiving such proposals may sanction the same, or refuse to sanction them, or return them to the committee for further consideration. (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV (9) A notification of the imposition of a tax under this Act shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act. (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV (6) When the Local Government sanctions any such proposals which require the further sanction of the Governor General in Council, it shall submit those proposals to the Governor General in Council with the objections (if any) received through the committee; and the Governor General in Council may sanction the proposals, or refuse to sanction the same, or return them to the Local Government for further consideration. (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV (4) If no objection is received within the said period of thirty days, or if the objections received, having been considered as aforesaid, are deemed insufficient, the committee may submit its proposals to the Local Government, with the objections (if any) which have been submitted as aforesaid and its decision thereon. (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV (7) When the proposals of a municipal committee in respect of a tax have been sanctioned by the Local Government, or by the Local Government and the Governor General in Council, as the case may be, the committee may, at a special meeting, direct the imposition of the tax in accordance with those proposals. (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV (8) In giving such direction the committee shall fix a date from which the tax shall come into force: Provided 1884.] Burma Municipalities. 201 (Chapter IV.—Taxation.—Sections 46—48.) Provided that— (a) no tax shall come into force until it has been notified; (b) no tax leviable by the year shall come into force except at the commencement of the year by which it is leviable; and (c) no other tax shall come into force less than six months from the date of the meeting at which its imposition is directed. (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV (3) Any person likely to be directly affected by the proposed tax and objecting to the same may, within thirty days from the publication of the notice, submit his objection in writing to the committee; and the committee shall, at a special meeting, take his objection into consideration. (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV 45. (1) A municipal committee may resolve, at a special meeting, to propose the imposition of any tax under section 41, 42, 43 or 44. (2) When 200 Burma Municipalities. [ACT XVII (Chapter IV (2) When a resolution has been passed under subsection (1), the committee shall publish a notice defining the persons or property proposed to be taxed, the amount or rate of the tax to be imposed and the system of assessment to be adopted.