Section 326(4) in The Chhattisgarh Municipalities Act, 1961
(4)Costs shall be in the discretion of the State Government and the State Government shall have full power to determine by and to whom and to what extent such costs are to be paid, and to allow interest on costs at a rate not exceeding 6 per cent per annum and such cost and interest shall be leviable as an arrear of land revenue.
