Section 118(2) in The Chhattisgarh Municipalities Act, 1961
(2)For the purpose of the sub-section (1), the Council 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.
