Section 133(2)(a) in The Chhattisgarh Municipal Corporation Act, 1956
(a)in case of imposition of any tax or fees, the provisions under which such tax or fee is being imposed, class of persons or description of property to be taxed, the amount or rate of lax or fee being imposed, system of assessment and collection to be adopted and the date from which imposition of such tax or fee shall take effect;