Section 129(3) in The Chhattisgarh Municipalities Act, 1961
(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 fees, as the case may be:Provided that if the Council decides to have supplementary taxation during the financial year, it may do so from such date as the council may resolve, subject to the provisions of this Act and subject to such limitations and conditions, as may be prescribed by the State Government in this behalf.
