Section 3(b) in The Kota Municipal Limits (Continued Existence) Validating Act, 1975
(b)all persons who but for the inclusion of the villages of Raipura and Ummedganj within the limits of the Municipality at Kota were not liable to pay any tax due under the Municipal Act shall upon the inclusion of these villages within the said limits or upon the validation of the continued existence of these villages within the said limits, according to the provisions of this Act, be liable and shall be deemed always to have been liable to pay the taxes due under the Municipal Act and such taxes shall be levied on and collected from them according to the provisions of the Municipal Act.
