Section 6(a) in The M.P. Municipality (Determination of Annual Letting Value of Building/Lands) Rules, 1997
(a)In case of Municipal Corporation under the provisions of Section 135 of the Act and in case of Municipal Council and Nagar Panchayat, under the provisions of sub-section (1) of Section 127-A of the Act, the determination of such rates of property tax which shall not be less than six per cent and more than ten per cent of the annual letting value.
