Section 101 in The Chhattisgarh Municipal Corporation Act, 1956
101. Power of Corporation to re-adjust income and expenditure during the year.
(1)If at any time during the financial year it appears to the Corporation that, notwithstanding any reduction of budget grants that may have been made under Section 99, the income of the municipal fund during the same year will riot suffice to meet the expenditure sanctioned in the budget estimates of that year it shall be incumbent on the Corporation forthwith to sanction any measure which they may consider necessary for proportioning the year's income to the expenditure.(2)For the purposes of sub-section (1), the Corporation may either diminish the sanctioned expenditure of the year, so far as it may be possible so to do with due regard to all the requirements of this act, or have recourse, subject to the conditions and limitations prescribed by this Act, to supplementary taxation or to an increase of the rates, or adopt all or any of those methods.(3)Whenever the Corporation determines to have recourse to such supplementary taxation, it may do so by increasing, for the unexpired portion of the said year, the rates at which any tax imposed under this Act is being levied, or by adding to the number of articles, if any, on which a cess on imports is being levied, but every such increase or addition shall he made subject to the limitations and conditions prescribed in regard to such tax or cess.
