Section 129(1) in The M.P. Municipalities Act, 1961
(1)The Council may, by a resolution, at the time of final adoption of the budget estimates for the next financial year, subject to the provisions of this Act and subject to such limitations and conditions, as may be prescribed by the State Government in this behalf:(a)impose any of the taxes or fees specified in this Act; or(b)increase the rates of taxes or fees already imposed.
