Section 133(3) in The Chhattisgarh Municipal Corporation Act, 1956
(3)The resolution, as passed, shall be conclusive evidence of the imposition of a new tax or fee, or increase of rate of any tax or fee, as the case may be :Provided that it the Corporation decides to have supplementary taxation during the financial year, it may do so from such date as the Corporation may resolve, subject to the provisions of this Act and subject to such limitation and conditions, as may be prescribed by the State Government in this behalf.
