The Punjab District Boards Act, 1883
31. Procedure in imposing taxes.-
(1) A district board may resolve, at a meeting, convened and constituted in such manner as the Local Government may prescribe, to propose the imposition of any tax under section 30.
(2) When a resolution has been passed under subsection (1), the board shall publish a notice defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax to be imposed and the system of assessment to be adopted.
(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, send his objection in writing to the board ; and the board shall, at a meeting convened and constituted as aforesaid, take his objection into consideration.
(4) If no objection is sent within the said period of thirty days, or if the objections received, having been considered as aforesaid, are deemed insufficient, the board may submit its proposals to the Local Government, with the objections (if any) which have been sent in and with its decision thereon.
(5) The Local Government, on receiving proposals under sub-section (4), may sanction the same, or refuse to sanction them, or return them to the board for further consideration.
(6) When the proposals of a district board in respect of a tax have been sanctioned by the Local Government, the board may, at a meeting convened and constituted as aforesaid, direct the imposition of the tax in accordance with those proposals:
Provided that, in giving such direction, the board shall fix a date not less than one month from the date of the meeting on which the tax shall come into force.
(7) Every direction under sub-section (6) shall be notified, and the notification shall be conclusive evidence that the tax has been imposed in accordance with law.