The third reMon is to be found in s. 62. As we havo earlier stated, it provides that the tax shall be imposed from the date mentioned in the notice publishing tho sanctioned rule. The choice of this date lies with tho Municipality and not with the Government. The power to levy the tax is acquired by a Municipality when the rule prescribing the tax made by it is sanctioned by the Government. The lllunicipality at its own choice thereafter fixes a date from which it will collect the tax. ·Therefore, the word "impoiie" in s. 62 does not refer to the acquisition of power to levy a tax by making the rule but to the actual levv of the tax under the power so acquired. It is of some significance to note that in 8. 46(i) the words used are "make ......... rules ...... prescribing ...... the taxes to be levie'd". What we wish to point out is that in connection with the making of the rules the Act uses the word "levied" in s. 46 (i) and in connection with an actual impost, and word "impoaed" ins. 62. We, therefore, think that it would be leitimate M> construe the word "impose" in 1. 59 m the seme in which it has clearly been used in a connected proviaion, that is, 8. 62. Hence, in our view, "impese" in s. 59 means the actual levy of the tax after authority to levy it has been acquired by rules duly made and sanctioned, and it ill mob impOlition that is made subject lo the general or special order11 of the GoYernment. Therefore, the Gove.rnmen can at any time by any 1JUoh order prohibit the imposition of the tax.
