Section 132(5)(b) in The M.P. Municipal Corporation Act, 1956
(b)[ (in buildings and lands which are not exempted from property tax at a rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Corporation.] [[Substituted by M.P. Act No. 2 of 2005. Prior to substitution sub-section (5) (b) read as under :-