Section 46(3) in The Orissa Municipal Corporation Act, 2003
(3)The Government may, in addition to or instead of, directing the imposition or increase of any of the said taxes, direct by notification that any sum of money which nay in their opinion be required for giving effect to their orders be borrowed by debenture or on the security of ah or any of the said taxes at such rate of interest and upon such terms as to the time of repayment and otherwise as may be specified in the notification.
