Notification and enforcement of taxes, etc.
54. (1) All taxes, rates and fees levied by a Union Parishad shall be notified in the prescribed manner, and shall, unless otherwise directed by the Government, be subject to previous publication.
(2) Where a proposal for a levy of a tax, rate or fee, or for the modification of tax, rate or fee, which is enforced, is sanctioned, the sanctioning authority shall specify the date for the enforcement thereof, and such tax, rate or fee or the modification shall come into force on such date.
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