Section 132(7) in The Chhattisgarh Municipal Corporation Act, 1956
(7)Subject to the provisions of Article 277 of the Constitution of India, any tax which immediately before the commencement of the Chhattisgarh Municipal Corporation Law (Extension) Act, 1960 (No. 13 of 1961) was being lawfully levied by the Corporation, may notwithstanding that such tax is not specified in sub-section (1) or (6), continue to be levied by the Corporation.