- Any [Municipality] [Substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] may with the previous sanction of the State Government and shall, if so directed by them, levy within its area taxes not exceeding twenty-five per cent of the taxation levied in such area under the law for the time being in force, under either or both of the following heads, namely :(i)holding tax;(ii)profession tax.
