Rates to be declared each year

(1) Subject to sections 19 and 20 of this Act , the local authority in respect of each town shall, for the purpose of providing such funds as may be required for carrying out its lawful functions and duties during the financial year beginning on 1st April in each year, by Order made on or before15th April in the preceding year, declare the rates to be levied and collected on all properties situated within the limits of its town and liable to be payment of fees in accordance with this Act and any interest on arrears of such rates. (2) All Orders made under subsection (1) of this section shall be subject to the approval of the Minister, and the Minister, subject to sections 19 and 20 of this Act, may amend or vary such Orders and any Order so amended or varied shall be deemed to have been duly made under subsection (1) of this (3) If a local authority fails in any year to make an Order within the time specified in subsection (1) of this section, the Minister subject to sections 19 and 20 of this Act, may before 30th April next ensuing, by an Order declare such rates as he may consider necessary. (4) All Orders approved or made by the Minister in accordance with this section shall be published in the Gazette on or before 30th April of the year in which they are made.