Where a Council decides to levy any tax for the first time or at a new rate under section 231, the Secretary shall at least seven days before the coming into force of such tax publish a notification, describing details of the rate of such tax, the date from which it shall come into force and the period, if any, for which such tax shall be levied in the notice board of the Municipal Office, is not less than two dailies published in the language of the locality and having wide circulation in that Municipal area and in the Kerala Gazette, in the case of a Municipal Corporation, the notification shall also be published in an English daily having wide circulation in that area.