Section 132(10) in The Chhattisgarh Municipal Corporation Act, 1956
(10)Notwithstanding anything contained in this Chapter, the corporation may impose upon properties specified in clause (a) of Section 136, all or any of the taxes specified in clauses (b), (c) and (d) of sub-section (1) and clause (b) of sub-section (6) at a rate, in excess of the rate at which such tax is imposed, on other properties under the respective clauses, as the State Government may, by notification, specify.
