Notification and enforcement of taxes
67. (1) All taxes, rates, cesses, tolls and fees levied by the Corporation shall be notified in the official Gazette, and, unless otherwise directed by the Government, shall be subject to previous publication.
(2) Where a proposal for the levy of a tax, rate, cess, toll or fee or for a modification of tax, rate, cess, toll or fee which is in force, is sanctioned, the sanctioning authority shall specify the date for the enforcement thereof, and such tax, rate, cess, toll or fee or the modification shall come into force on such date.
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