(e)where the percentage on the annual value at which any tax is to be levied has been altered by the [Municipality] [Substituted vide Orissa Act No. 16 of 1968 and further substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] under the provisions of Section 144 by making a corresponding alteration in the amount of tax payable in each case;