Section 118(2) in The M.P. Municipalities Act, 1961
(2)For the purposes of sub-section (1), the Council may either diminish the sanction expenditure of the year, so far as it may he possible so to do with due regard to all the requirements of this Act. or have recourse, subject to the conditions and limitations prescribed by this Act, to supplementary taxation or to an increase of the rates, or adopt all or any of those methods.
